Tori Magill (Pinsent Masons) answers a query on a client who participated in a marketed avoidance scheme and has received a COP9 notice
Jennie Granger (HMRC) writes about the new approach of HMRC’s enforcement and compliance business.
Tax penalties also under review
As announced at Autumn Statement, HMRC is now consulting until 12 March 2015 on a new power, enabling HMRC to achieve early resolution and closure, including payment, in respect of one or more aspects of a tax enquiry, whilst leaving other aspects of the tax enquiry open.
James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
Following consultation, the government has revised its proposals for recovery of tax debts direct from taxpayers’ bank accounts, offering safeguards which include a guaranteed face to face visit for every debtor being consid
The National Audit Office (NAO) has published a report finding that many tax reliefs, cost more than expected and are used in ways either not intended by Parliament, or without bringing about the intended behaviour change.
The Public Accounts Committee (PAC) released its 18th report of the 2014/15 parliamentary session on Tuesday, titled HMRC’s progress in improving tax compliance and preventing tax avoidance.
A recent survey of senior in-house tax professionals reveals dissatisfaction with HMRC’s conduct in dealing with and resolving tax disputes, writes Liesl Fichardt (Clifford Chance)
After the recent RTI fiasco, where thousands of employees may have had their tax bills miscalculated by HMRC, questions should be asked, says George Bull (Baker Tilly).