Sch 36 is now the basis for HMRC ‘investigations’ or ‘enquiries’. Richard Clarke and Jennifer Knowlson provide a summary.
Stephen Whitehead charts how HMRC’s powers have evolved since its creation.
Numerous practical difficulties arise from Sch 36; Phil Berwick highlights the five most common and explains how to deal with them.
Rupert Shiers and Nick Clayton review HMRC’s ‘inspection’ powers under Sch 36 Part 2.
FA 2011 Sch 23 arguably provides HMRC with the greatest weapon in its armoury. Aileen Barry explains why.
John Cassidy examines the development of HMRC’s offshore initiatives, which are starting to show a significant return.
Tom Rowbotham provides a refresher guide to the penalty regime.
There should be no need for external reviews to provide assurances that HMRC’s tax settlements with large businesses are appropriate, the National Audit Office said as it concluded that five settlements examined by a former High Court judge were ‘reasonable’.
UK Uncut Legal Action has been granted permission by the High Court to challenge HMRC’s settlement of a tax dispute with Goldman Sachs.
More than 2,400 people have registered to disclose unpaid tax under the Liechtenstein Disclosure Facility (LDF), HMRC announced. The LDF is now expected to bring in ‘up to £3bn’ by 2016.