HMRC POWERS

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).

Patrick Cannon

HMRC needs to exercise more care when applying for search and seizure warrants, writes Patrick Cannon (15 Old Square Tax Chambers).

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) examine the judgment and consider where this leaves us.

Gary Richards

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

Sam Mitha CBE

Sam Mitha CBE interviews HMRC’s executive chairman, Edward Troup, on some of the key issues facing the department.

Jason Collins

Large companies should refresh their raids and critical incident procedures in the event that HMRC decides to investigate, writes Jason Collins (Pinsent Masons).

Annis Lampard Jenny Tevlin Nigel Barker

Nigel Barker, Annis Lampard and Jenny Tevlin (Deloitte) examine what Schedule 36 powers mean in practice, and unwrap the latest trends in HMRC analytics.

Agent update 57: bi-monthly round-up for December 2016/January 2017 of the latest developments in tax, HMRC service and consultations;

Richard Jeens

Richard Jeens (Slaughter and May) considers the additional pressures on tax authorities to tackle evasion and avoidance, and how this promises not only more, but more intense tax enquiries and litigation for taxpayers; as well as identifying new tools added to HMRC’s repertoire, such as the new partial closure notice provisions.

HMRC has updated its technical note, first published at Budget 2016, to take account of discussions leading to legislation in the Savings (Government Contributions) Bill, introduced to Parliament on 6 September.

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