HMRC-POWERS

SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).

Hugh Gunson

Guy Bud

Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.

Constantine Christofi

Adam Craggs

A detailed guide by Adam Craggs and Constantine Christofi (RPC).

Edward Reed

Georgia Rawlinson

Edward Reed and Georgia Rawlinson (Macfarlanes) provide this month’s review of developments affecting private clients.

Jason Land

Laura Harper BDO

Jason Land and Laura Harper (BDO) examine HMRC’s updated guidance on SAO qualifying businesses.

Dominic Lawrance Hugh Gunson Catrin Harrison

Catrin Harrison, Dominic Lawrance and Hugh Gunson (Charles Russell Speechlys) examine an Upper Tribunal decision that is disappointing for taxpayers and removes a strategic weapon for anyone faced with a domicile enquiry.

Dominic Stuttaford

Tax structuring advice received and implemented, even where there is a perceived risk of challenge, will not benefit from litigation privilege, writes Dominic Stuttaford (Norton Rose Fulbright).

Matthew Greene

Ian Hyde

Ian Hyde and Matthew Greene (Osborne Clarke) examine the government’s plans to require large businesses to notify HMRC of uncertain tax treatments they have adopted after April 2021.

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.