The penalty for late self-assessment filing needs rethinking. HMRC's recent discussion document looks promising, writes Paul Aplin.
Following the allegations and outcry in recent weeks over tax evasion involving HSBC’s Swiss bank accounts and criticism of HMRC’s activities when the information was handed to them in 2010, shadow chancellor Ed Balls tabled an urgent question on tax avoidance and HSBC in the House of Commons on
Following the censure HMRC received over the HSBC ‘Swiss leaks’ before the Public Accounts Committee on 11 February, as well as further press criticism, HMRC issued a statement on when and how it came by the leaked HSBC Suis
HMRC has announced that from March 2015 it will not be issuing a penalty for late filing of PAYE information for short delays of up to three days.
Jennie Granger (HMRC) writes about the new approach of HMRC’s enforcement and compliance business.
MTIC fraud and knowledge of the taxpayer
Peter Cussons examines the potential EU law and international issues facing the UK's diverted profits tax.
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
Hey, a new tax. As a tax adviser, that sounds like pretty good news. (Shame it is so bad for the country, but that's politics for you).
Patrick Cannon comments on the impact of a recent decision of the European Court of Human Rights.