HMRC POWERS

Clara Boyd

Ian Robotham

Although the Court of Appeal decided that HMRC had not made a discovery, the judgment contains unhelpful comments for taxpayers, as Clara Boyd and Ian Robotham (Pinsent Masons) explain.

Sabina Margulies

Sabina Margulies (Lexis®PSL Tax) reviews lessons from the Court of Appeal judgment.

Morgan Harries Annis Lampard Jenny Tevlin

Despite little change in the primary law, HMRC's practice over its information powers is changing due to continued pressure to increase tax yield and demands for data from its international counterparts, as experts at Deloitte explain.

Richard Jeens

Rose Swaffield

The 2019 loan charge teaches us that there is more to statutory time limits than the technical analysis, write Richard Jeens and Rose Swaffield (Slaughter and May).

Kunal Nathwani

Ben Jones

The international tax compliance landscape has become increasingly complicated and often unclear, as Ben Jones and Kunal Nathwani (Eversheds Sutherland) report.

Constantine Christofi

Robert Waterson

Even staler.

Tori Magill

Tori Magill (Good Cop9) examines the legal position concerning the balance between the right to privacy and the needs of HMRC to carry out its functions.

Matthew Fleming

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.

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.

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