SAO

Steven Porter and Jack Edwards (Addleshaw Goddard) examine changes to the UK Corporate Governance Code – and what the new requirement for Boards to declare the effectiveness of their material controls means for tax functions.

Ashlea Howell

Ashlea Howell (Smith & Williamson) provides a back to basics guide to the current compliance issues facing UK businesses.

Laura Harper BDO

Jason Land

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

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.

Lucy Sauvage

Laura Harper BDO

HMRC is revisiting the way it risk assesses businesses. Lucy Sauvage and Laura Harper (BDO) consider practical issues for those affected.

Tim Hayle Mark Kennedy Tharaka Mudalige

The first SAO main duty penalty case has been heard in the FTT. Mark Kennedy, Tim Hayle and Tharaka Mudalige (Deloitte) review the implications.

Julie Park

Julie Park (The VAT Consultancy) answers a query on how HMRC’s programme to improve large business tax compliance affects indirect taxes.

Peter Honeywell and Tania Dimitrovich explain why changes to HMRC’s SAO guidance point towards a more robust approach than was previously apparent

Lucy Sauvage

Ed Dwan

No longer a ‘light touch’... Ed Dwan and Lucy Sauvage examine a notable shift in HMRC’s attitude to the operation of the senior accounting officer rules.