PENALTIES

Andrew Goldstone and Katherine Forster (Mishcon de Reya) review recent tax developments affecting private clients.

Andrew Sackey (Pinsent Masons) urges employers to review their furloughed employees’ activity to ensure compliance as the October deadline approaches.

Sophie Lloyd Hannah Manning Laura Jackson

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

Helen Adams

Richard Morley

Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments.

Kate Ison

Jessica Hocking

A recent Court of Appeal decision reaffirms HMRC’s right to conduct enquiries on an ‘informal’ premise even where there is no statutory basis, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

Helen Adams

Helen Adams (BDO) considers the extent to which taxpayers may have a reasonable excuse if they are affected by the coronavirus pandemic and the UK’s lockdown.

Key points from the UK’s final regulations implementing DAC 6.

Andrew Goldstone

Stuart Adams

Andrew Goldstone and Stuart Adams (Mishcon de Reya) review the latest tax developments affecting private clients.

Jonathan Shankland

Patrick Malone

Jonathan Shankland and Patrick Malone (RadcliffesLeBrasseur) examine the operation of the trust registration service, penalties for failing to register, and future changes.

Helen Adams

Youcef Toumi

Helen Adams and Youcef Toumi (BDO) examine the current state of the legislation and case law on reasonable excuse, including how the concept may alter in future.

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