The contractual disclosure facility (COP 9) is one of HMRC’s most important and cost effective tools in dealing with the more serious cases of tax evasion and suspected fraud. However, HMRC is changing its application in a way that risks reducing its effectiveness, write James Bullock and Ray McCann
Jonathon Egerton-Peters provides an overview of the code of practice for banks following last week’s Autumn Statement and this week’s draft Finance Bill legislation.
Tony Beare comments on the draft guidance in relation to the meaning of ‘the intentions of Parliament’ and on the draft legislation dealing with breaches of the code.
Daniel Lyons,
Chris Sanger,
David Harkness,
Christopher Groves
What’s in practitioners’ in-trays this month, with Chris Sanger, David Harkness, Christopher Groves and Daniel Lyons
