Management of taxes
Management of taxes
Untangling the Gordion Knot
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
Unwanted publicity!
The intended aims of what was quickly dubbed HMRC’s ‘naming and shaming’ power are clearly to act as a deterrent for tho...
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Red card
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
Digital tax concerns
When George Osborne announced the introduction of digital tax accounts in his 2015 Budget statement, the impact of his c...
Making tax digital: the view from HMRC
HMRC is transforming the tax system, making it easier and quicker for taxpayers to keep on top of their tax affairs....
Distressing tax
The tax problems older people face have long been documented in reports by the Low Incomes Tax Reform Group (LITRG), the...
Nowhere to hide?
Discovery assessments – under s 29 of the Taxes Management Act 1970 (TMA 1970) – are a perennial concern for tax adviser...
21st Century tax
I purchased my first computer in the early 1980s – an Osborne.
Under pressure
For those unsure of the government’s commitment to tackle offshore tax evasion, the measures announced in the 2015 Autum...