Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.
In the light of two recent surveys and HMRC’s evaluation, Paul Aplin OBE stakes stock of and considers the future for MTD.
Alan Sinyor (Bryan Cave Leighton Paisner) summarises some of the more interesting developments, dealing with a mixture of practical and more esoteric issues.