TAX-COMPLIANCE

HMRC’s increasing focus on upstream compliance and a more data-led, riskbased approach marks a clear shift away from the traditional enquiry cycle, as Vicky Topps and Karmjit Mader (KPMG) explain.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) review recent developments including Sintra Global, tax adviser registration and HMRC’s large business compliance approach.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) review Hotel La Tour, recent developments affecting the taxation of global mobility and HMRC’s new compliance guidelines on imported hybrid mismatches.

Dominic Lawrance

Mandatory registration of tax advisers, new guidance on tax compliance and FTT decisions on ‘the meaning of life’ and the taxation of pension payments are reviewed by Dominic Lawrance (Charles Russell Speechlys).

Heather Self

Political pressure has resulted in HMRC adopting a slow and cautious decision-making process that remains to this day, writes Heather Self (Blick Rothenberg).

Jessica Kemp

Catherine Hill

The January Barclays tech outage shines a light on the sometimes uncompromising interest and penalty regimes facing taxpayers which, in this context, demand flexibility, write Jessica Kemp and Catherine Hill (White & Case).

David Hadwick

Recent scandals highlight the tension between AI and the fundamental rights of taxpayers, writes David Hadwick (University of Antwerp).

Nicole Newbury

HMRC’s large business director, Nicole Newbury, outlines the department’s approach, including priority areas of focus and how it is evolving to reflect wider changes in the economy and customers’ circumstances.

Tim Sarson

Tm Sarson (KPMG) reviews the latest developments that matter.

Tim Law

Tim Law (Engaged Consulting) takes a look at the consultation document on improving large business tax compliance, and the three proposed measures contained therein.

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