HMRC POWERS

The House of Lords Economic affairs Finance Bill sub-committee has published its report on HMRC powers: treating taxpayers fairly. This is the second report from the sub-committee’s inquiry into the current Finance Bill. See bit.ly/2RyZpFa.

Helen Adams

HMRC cannot circumvent the restrictions on its access to audit working papers merely because the same firm submitted the company’s audited accounts to HMRC with the tax return which it prepared, reports Helen Adams (BDO).

Jonathan Peacock QC

Good friends should help each other? Jonathan Peacock QC (11 New Square) examines the provision of tax information by HMRC to a foreign tax authority in light of a robust decision in a long running battle in New Zealand.

Ray McCann

Ray McCann (CIOT) raises concerns for taxpayers’ rights as HMRC’s powers appear only to be challenged through expensive and uncertain judicial review.

David Whiscombe

Two bites or plum duff?

David Whiscombe

Serpentine behaviour.

Penny Simmons

Jason Collins

Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).

Lucy Sauvage

Laura Harper BDO

HMRC has launched its enhanced business risk review pilot. Lucy Sauvage and Laura Harper (BDO) assess the proposed changes.

Dan White

Geoff Lloyd

Geoff Lloyd and Dan White (EY) examine recent court decisions which tend to favour HMRC’s application of the FN and APN provisions.

Heather Self

Heather Self (Blick Rothenberg) talks to HMRC’s Jim Harra about Brexit, the department’s services for large businesses and its approach to dispute resolution.

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