Steve Bousher (Joseph Hage Aaronson) reviews recent decisions on accelerated payment notices as a new counter avoidance power used by HMRC.
Helen Adams and Frank Goldberg (BDO) provide a refresher guide to HMRC’s wide range of powers to collect tax debts
Despite a general perception to the contrary, it is possible to appeal a follower notice penalty, writes Chris Davidson (KPMG)
Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.
Angela Savin (Norton Rose Fulbright) examines HMRC’s recent guidance on its new powers in this year’s Finance Act.
Mark Middleditch (Allen & Overy) provides this month’s update, including: the limits of the purposive approach in tax avoidance cases; accelerated payments and DOTAS; draft changes on loan relationships and derivative contracts; notice clauses in tax indemnities; and the new HMRC Stamp Taxes on Shares Manual
Chris Davidson reviews the anti-avoidance measures in the current Finance Act and surveys the horizon for the next step in HMRC’s anti-avoidance journey.
Ray McCann argues that HMRC might come to regret accelerated payment notices
Like all public bodies, HMRC must comply with the Freedom of Information Act 2000. Iain Macleod considers information provided in connection with the policy on accelerated payment notices
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