Four recent commentaries examine different aspects of the tax compliance landscape.
Chris Sanger (EY) examines the recent HMRC report on the tax gap.
Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.
It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).
Current taxpayer safeguards for HMRC’s notice powers are neither independent nor accessible, writes Tracey Bowler (Institute for Fiscal Studies).