Deal or no deal
It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without ...
Management of taxes
Management of taxes
Earlier warnings
Finance Bill 2015 includes a bundle of measures around the disclosure of tax avoidance schemes (DOTAS) rules for direct ...
Second opinion
HMRC are engaging with the CIOT on the effectiveness of the internal review process and how it might be improved....
Most popular reads
Latest briefings
Let battle commence
Most commentary on the practicalities of accelerated payment notices (APNs) dates to the period of a ‘phony war’, when t...
A penalty puzzle?
HMRC charge tax-geared penalties for errors in tax returns.
The four-year hitch
For the past five years, there has been a basic time limit in tax of four years.
The irritation game
lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact whatever pro...
Not so last year
The Liechtenstein Disclosure Facility (LDF) has operated for five years and is due to expire on 5 April 2016....
La peine quotidienne
In my article ‘The rise and fall of Christine Perrin’ in the August 2014 issue of Tax Adviser – which concerned the case...
It's good to talk
It is easy to think that HMRC are only interested in digital methods of communication these days.