Lessons from Haworth on follower notices and ‘relevant’ judicial rulings.
To fund the NHS settlement, the prime minister plans to impose new taxes in a ‘fair and balanced way’. Surely it would be fairer to give HMRC more resources to bear down on evasion.
Employment rights may be different from tax treatment.
Tom Pimenta (Boyes Turner) sets out the risks and recommendations.
Were the appellants in a case regarding pension transfers liable to unauthorised payments charge and surcharge, and was it just and reasonable in the circumstances?
HMRC seeks surrealist escape from its everyday worries.
The draft Order does not extend LBTT group relief with retrospective effect.
The disproportionate number of penalty appeal cases before the tribunals suggests that there is something wrong with their design or operation.
The following consultations and calls for evidence close this month.