The President of a leading professional body for providers of tax compliance services has resigned because HMRC is investigating a pension scheme administered by his company.
In light of the judgment, Patricia Mock and Bill Dodwell look at what it means for HMRC powers regarding extra-statutory concessions and contending residency, and legitimate expectation
Following a recent HMRC briefing for professional advisers, Aileen Barry reviews the terms of the draft UK/Swiss Agreement, speculates as to how HMRC will interpret it and how the Swiss banks will implement it, and considers what the actual outcome will be
John Endacott provides a review of recent developments, including the new higher late filing penalty, plus the Swiss deal and the LDF
HMRC issued a further reminder that taxpayers filing a paper tax return after 31 October face a £100 penalty.