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COMPLIANCE
No safe havens 2019: HMRC’s renewed focus on offshore non-compliance
Kate Ison
Jessica Hocking
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.
When the loan charge bites: calculations and information requirements
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.
Self's assessment: employed or self-employed?
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.
Developments in HMRC’s extra-territorial powers
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.
Atherton: challenging a discovery assessment
Helen Adams
Helen Adams (BDO) considers the extent of HMRC's powers on discovery in the light of recent case law.
Off-payroll working in the private sector: further consultation
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.
2019 EU VAT rates and compliance information
Sarah Halsted
Sarah Halsted (BDO) presents a summary of the standard rates of VAT currently in force in each member state.
Off-payroll working: lessons from the BBC’s experience
Chris Thomas
Catherine Robins
Catherine Robins and Chris Thomas (Pinsent Masons) consider the compliance issues with the introduction of the new rules.
Tax and corporate governance: joining the dots
Gregory Price
Rhiannon Kinghall Were
Gregory Price and Rhiannon Kinghall Were (Macfarlanes) consider how companies can develop an approach to tax within a wider framework for corporate governance.
Tax compliance and enforcement in 2018
Helen Adams
Helen Adams (BDO) looks at some of the key changes for enforcement and compliance for companies and individual taxpayers, as well as considering developments in tackling tax avoidance and the development of HMRC’s powers.
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174
EDITOR'S PICK
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
1 /7
The Orsted ‘tax nothing’
Andrew Page
2 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
3 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
4 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
5 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
6 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
7 /7
Budget 2026: protecting the UK’s tax competitiveness
David Gordon
The Orsted ‘tax nothing’
Andrew Page
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
NEWS
Read all
Effective consultation supports coherent and coordinated tax reform, says CIOT
Chancellor reportedly rejects alignment of CGT and income tax rates
CIOT seeks clarity on interest relief after capital withdrawals
HMRC launch online service for climate change levy returns
Consultation on plastic packaging tax
CASES
Read all
J Smith v HMRC
J Smith v HMRC
The Nigel Blackwell Family Trust and others v HMRC
Other cases that caught our eye: 16 October 2026
HMRC v British Airways plc
IN BRIEF
Read all
AI and the unwinnable case
Corporate residence: beyond the paperwork
Hill: the Upper Tribunal on reasonable excuse
Loans to participators: s 455
Modernising the taxation of distributions
MOST READ
Read all
Victoria Oil & Gas plc v HMRC
Bolt: Supreme Court refuses permission to appeal
Loans to participators: s 455
AI and the unwinnable case
Modernising the taxation of distributions