Market leading insight for tax experts
View online issue

Closing 'the Tax Gap'

 
Rupert Shiers of the Tax Disputes and Investigations team at McGrigors adds his thoughts to the continuing debate on the 'whys and wherefores' of tax avoidance
 
Before I start let me come out and declare an interest. In any debate on law reform or behaviour change I will always be in favour of the approach that does most to minimise unnecessary disputes between taxpayers and HMRC. This means that what I say here is directed towards that goal. Disputes arise frequently enough. It is in no-one's interest to create more.
 
Experience tells us that there are a few groups of situations in which disputes frequently arise. One group is where — however strong the taxpayer's technical position — HMRC is unable to accept it from a political perspective. There...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top