Market leading insight for tax experts
View online issue

HMRC POWERS


Hastings and the rise of consumer-based taxation
Card image Eloise Walker

It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).

16 May 2018
Conegate: privilege in tax avoidance disputes premium
Card image Jason Collins
Card image Stuart Walsh
Jason Collins and Stuart Walsh (Pinsent Masons) review a recent tribunal case which highlights the practical difficulties of asserting legal privilege where the taxpayer has to explain their motivations behind a transaction.
 
25 April 2018
HMRC’s new business risk review premium
Card image Lucy Sauvage
Card image Laura Harper BDO
HMRC is revisiting the way it risk assesses businesses. Lucy Sauvage and Laura Harper (BDO) consider practical issues for those affected.
 
12 April 2018
HMRC’s notice powers and safeguards
Card image Tracey Bowler

Current taxpayer safeguards for HMRC’s notice powers are neither independent nor accessible, writes Tracey Bowler (Institute for Fiscal Studies).

4 April 2018
Hicks: discover the limits premium
Card image Constantine Christofi
Card image Adam Craggs
Adam Craggs and Constantine Christofi (RPC) review a recent tribunal decision which considers disclosure and the practical effect of Sanderson.
 
22 March 2018
Bilta v RBS: litigation privilege and tax investigations premium
Card image Clare Reeve Curatola
Card image Kate Ison
The decision in Bilta has clarified the scope of privilege in internal investigations undertaken in the context of HMRC enquiries, write Kate Ison and Clare Reeve (Berwin Leighton Paisner).
 
7 March 2018
Recent judicial review challenges to HMRC search warrants premium
Card image Patrick Cannon
HMRC needs to exercise more care when applying for search and seizure warrants, writes Patrick Cannon (15 Old Square Tax Chambers).
 
1 March 2018
Rowe and Vital Nut: Court of Appeal dismisses APN judicial review challenge premium
Card image Constantine Christofi
Card image Adam Craggs
Adam Craggs and Constantine Christofi (RPC) examine the judgment and consider where this leaves us.
 
8 February 2018
With great power, comes great responsibility
Card image Gary Richards

Gary Richards (Mishcon de Reya) asks whether it is now time for a radically different approach to compliance failings.

7 February 2018
In conversation with HMRC's Edward Troup
Card image Sam Mitha CBE
Sam Mitha CBE interviews HMRC’s executive chairman, Edward Troup, on some of the key issues facing the department.
 
18 October 2017
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
C Candy v HMRC
30 April 2025
G Quillan v HMRC
30 April 2025
WTGIL Ltd v HMRC
23 April 2025
IN BRIEFRSS Read all
MOST READ Read all
WTGIL Ltd v HMRC
23 April 2025
Copyright © 2025 LexisNexis
Top