Compliance
Tax disputes: MPs defend HMRC whistleblower
MPs have backed Osita Mba, the HMRC whistleblower who has contended that the Goldman Sachs settlement may have cost as…5 Jan 2012
Tax disputes: NAO to scrutinise five settlements as HMRC faces legal challenge
Sir Andrew Park, a retired judge who has been involved in many leading tax cases – including Arctic Systems and…5 Jan 2012
Taxpayer confidentiality: Hartnett sets out HMRC view for MPs
HMRC’s top tax official has written to MPs setting out the department’s view of the law surrounding the disclosure of…21 Oct 2011
Ask an expert: enquiries into CT returns
Daniel Hemming on expediting the closure of an enquiry into a CT return19 Oct 2011
The filing standard for UK CT returns
David Harkness examines the standard of care required by taxpayers in filing corporation tax returns, and finds that the law is suprisingly unclear6 Oct 2011
SAO: managing the certification process
With the SAO certification deadline looming for many companies, Ed Dwan explains how best to qualify or caveat the certificate where a particular area falls short of the requirements.16 Sep 2011
Large businesses: compliance factsheet
‘While HMRC’s compliance check powers are the same for all customers, our approach for Large Business is a specifically tailored…14 Sep 2011
Litigation and Settlement Strategy: 45 pages of draft guidance
Draft guidance for HMRC staff on the department’s updated Litigation and Settlement Strategy (LSS) runs to 45 pages. The ‘refreshed’ LSS…17 Aug 2011
iXBRL: all change already
Tony Spillett explains why businesses need to review their response to iXBRL filing17 Aug 2011
Doing tax online should never be the only option, says PKF
Data security concerns are likely to thwart any attempt to ‘push’ all tax communication online, a tax expert has warned.…9 Aug 2011
Bank Levy: quantification notices
HMRC have given details of the quantification notices required by the corporation tax instalment payments regulations as amended by SI…26 Jul 2011
Corporation tax instalment payments and the bank levy: regulations
The Corporation Tax (Instalment Payments) (Amendment) Regulations, SI 2011/1785, amend SI 1998/3175 to provide for collection of the bank levy…25 Jul 2011
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