Partners in tax
As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the...
Management of taxes
Management of taxes
A deliberate Cliff hanger
In 2019, we saw a number of cases directly addressing the culpability of taxpayers and, in particular, the meaning of de...
An officer and an automaton
Over the past few years, doubts have been raised about whether the Taxes Management Act (TMA) 1970 has kept up with HMRC...
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Penalty shootout
The legislative framework for penalties was intended to provide fixed parameters so that penalties became more standard ...
The future of tax
HMRC is undergoing a transformation to ensure the UK has a tax administration fit for the challenges, changes and opport...
A vision of the future?
I remember wondering what Chancellor George Osborne could mean when he said in his March 2015 Budget: ‘Twelve million pe...
The in-house perspective
Tax technology is increasingly seen as the answer for how tax departments can do more with less.
Last chance to register
On 10 January 2019, HMRC launched its Profit Diversion Compliance Facility (PDCF).
A global challenge
It has been almost a decade since the introduction of the Foreign Account Tax Compliance Act (FATCA) by the US governmen...
A new way to manage risk
A tax liability insurance policy protects a taxpayer (or another party, e.g.