COMPLIANCE

Expert insight from advisers at Mayer Brown, Pinsent Masons and Clifford Chance.

Tim Hayle Mark Kennedy Tharaka Mudalige

The first SAO main duty penalty case has been heard in the FTT. Mark Kennedy, Tim Hayle and Tharaka Mudalige (Deloitte) review the implications.

Chris Davidson

HMRC has finalised its guidance on the new corporate criminal offence of failing to prevent the facilitation of tax evasion.

Jill Gatehouse

Helen Lethaby

Helen Lethaby and Jill Gatehouse (Freshfields Bruckhaus Deringer) explain what has changed in response to further representations on the draft legislation and where care needs to be taken now the rules are being introduced.

Gideon Sanitt

In Pitcher, the tribunal has considered HMRC’s entitlement to issue a penalty following non-payment of an accelerated payment notice. Gideon Sanitt (Macfarlanes) reviews the impact of that decision.

A commercial judicial review concerning the diverted profits tax clarifies the High Court’s power to grant permission to appeal, writes Ben Amunwa.

Jason Collins

Large companies should refresh their raids and critical incident procedures in the event that HMRC decides to investigate, writes Jason Collins (Pinsent Masons).

Nigel Barker Jenny Tevlin Annis Lampard

Nigel Barker, Annis Lampard and Jenny Tevlin (Deloitte) examine what Schedule 36 powers mean in practice, and unwrap the latest trends in HMRC analytics.