COMPLIANCE

Adam Craggs

FA 2019 ss 80 and 81 insert into TMA 1970 and IHTA 1984 extended time limits for assessing income tax, CGT and inheritance tax (IHT), where a loss of tax arises out of, or involves, an offshore matter or offshore transfer....

FA 2019 Sch 4 introduces targeted rules to tax arrangements through which UK resident individuals (or in some cases companies) carrying on a business transfer a disproportionate part of their profits to offshore entities in low-tax jurisdictions and...

Jessica Hocking

Kate Ison

Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner) examine the key findings and implications from two policy papers published at the time of the Spring Statement.

David Pett

David Pett (Temple Tax Chambers) looks at the information requirements and how the disguised remuneration rules apply to the loan charge, and to later steps, if no settlement of earlier liabilities has been made with HMRC.

Heather Self

In our continuing series, Heather Self (Blick Rothenberg) examines tax issues which make the national headlines. This week, employed or self-employed? That is the question.

Matthew Fleming

Chris Leigh

Matthew Fleming and Chris Leigh (KPMG) examine the legal developments that strengthen HMRC’s ability to tackle cross-border non-compliance.

Helen Adams

Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.

David Smith

HMRC has published a further policy paper and consultation document setting out details of the proposed reforms to the private sector off-payroll working rules due to take effect from April 2020. David Smith (DLA Piper) examines the detail.