Issue: Vol 0, Issue 1127

Analysis

• Tax Journal issue 1127: HMRC powers
• FA 2008 Sch 36 information powers
• Timeline: HMRC information powers
• FA 2008 Sch 36 powers: five practical issues
• HMRC’s inspection powers
• FA 2011 Sch 23 information powers
• Back to basics: An overview of the penalty regime
• Ask an expert: Connected parties for loan relationships

In brief

• White space disclosure
• PAYE penalties out of proportion
• Business records checks
• The role of the Powers Oversight Forum
• HMRC Powers Consultative Committee

News

• Senior Accounting Officers: HMRC summarises new approach
• Finance Bill: Public Bill Committee 12 June
• Liechtenstein Disclosure Facility is expected to net up to £3bn, says HMRC
• Press watch: Business must shout louder, says Osborne
• People and firms: Grant Thornton and Ernst & Young
• News in brief: 7-13 June
• Remittance basis and business investment relief: draft regulations
• Transfer pricing: OECD consultations
• Allowable interest and capital allowances reduced Vodafone tax bill
• Disincorporation relief: consultation
• Thousands of high value homes are in corporate ownership, says Exaro
• NGOs call for disclosure of beneficial ownership of companies
• New EIS and VCT limits receive state aid approval
• IT consultant jailed for tax fraud

Cases

• HMRC v Charman
• Segesta Ltd v HMRC
• D McNulty v HMRC
• GC Catana v HMRC
• The Venerable H Glaisyer v Director of Border Revenue
• M Bartram v HMRC
• J Martin v HMRC

One minute with

• One minute with ... Chris Needham

Ask an expert

• Ask an expert: Connected parties for loan relationships

Practice guides

• Back to basics: An overview of the penalty regime