HMRC POWERS

HMRC is to trial a new digital service later this year for both the tax-free childcare and extended free entitlement schemes. Tax-free childcare will be introduced and gradually rolled out during 2017 and will available to all eligible families by the end of that year.

Richard Woolich

Geoffrey Tack

We are witnessing a government shakedown of the tax avoidance supply chain, write Richard Woolich and Geoffrey Tack (DLA Piper).

Chris Davidson

The report published last month contains some fascinating detail which throws a light on how HMRC is approaching the task of settling large disputes, writes Chris Davidson CBE (KPMG).

Heather Self

Heather Self (Pinsent Masons) examines the Court of Appeal decision in Greene King PLC and Greene King Acquisitions Ltd v HMRC.

Sandy Bhogal

Sandy Bhogal (Mayer Brown) examines a recent tribunal case on whether certain insolvency procedures amount to a change of control for group relief purposes and looks at the potentially significant ramifications.

Adam Craggs

Adam Craggs (RPC) reviews the decision in Mabbutt, which serves as an important reminder of the essential elements of a valid notice of enquiry into an individual’s specific tax return.

Sarah Albury

Andrew Goldstone

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.

Andrew Goldstone

Jeffrey Lee

Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.

Ian Young

Ian Young responds to points raised by Andrew Hubbard about the new 2016 charter arrangements. The Charter Committee is now at the heart of the HMRC organisation. Ian Young explains how we got to the present position, right back to the first charter in 1986, and what HMRC will need to do to make Your Charter a positive feature of the UK tax system in the future.