COMPLIANCE

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.

Sarah Halsted

Sarah Halsted (BDO) presents a summary of the standard rates of VAT currently in force in each member state.

Chris Thomas

Catherine Robins

Catherine Robins and Chris Thomas (Pinsent Masons) consider the compliance issues with the introduction of the new rules.

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.

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.

Mike Lane

Mike Lane (Slaughter and May) explains how the new rules might work in practice.

Helen Adams

HMRC cannot circumvent the restrictions on its access to audit working papers merely because the same firm submitted the company’s audited accounts to HMRC with the tax return which it prepared, reports Helen Adams (BDO).