COMPLIANCE

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) consider the recent spate of IR35 cases that have been considered by the First-tier Tribunal, HMRC's increasing use of 'jeopardy amendments' and the increasing number of judicial review challenges being brought against HMRC.

Peter Vaines

Is it possible that this unhappy episode could be coming to a conclusion?

Ian Robotham

Clara Boyd

Although the Court of Appeal decided that HMRC had not made a discovery, the judgment contains unhelpful comments for taxpayers, as Clara Boyd and Ian Robotham (Pinsent Masons) explain.

Sabina Margulies

Sabina Margulies (Lexis®PSL Tax) reviews lessons from the Court of Appeal judgment.

Helen Cox

The Upper Tribunal upholds penalties for late filing even though no tax is due.

Jenny Tevlin Annis Lampard Morgan Harries

Despite little change in the primary law, HMRC's practice over its information powers is changing due to continued pressure to increase tax yield and demands for data from its international counterparts, as experts at Deloitte explain.

A lesson in procedural fairness.

Constantine Christofi

Robert Waterson

Even staler.

Stephen Daly

The end to the Mansworth v Jelley affair.

Tori Magill

Tori Magill (Good Cop9) examines the legal position concerning the balance between the right to privacy and the needs of HMRC to carry out its functions.

Go to page of 173