Four recent commentaries examine different aspects of the tax compliance landscape.
The government has published draft provisions to be included in Finance Bill 2019 (formally the Finance (No. 3) Bill 2017–19, but also known as Finance Bill 2018/19), together with accompanying explanatory notes, and a number of consultation responses. This report reviews the key tax provisions.
The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.
Below is a quick guide to the L-day provisions. More detailed insight will follow in this week’s edition.