HMRC POWERS

Heather Self

Political pressure has resulted in HMRC adopting a slow and cautious decision-making process that remains to this day, writes Heather Self (Blick Rothenberg).

Tom Wilde

Tom Wilde (Shoosmiths) examines an Upper Tribunal decision that raises some interesting points for EIS practitioners.

Edd Thompson

Edd Thompson (Forvis Mazars) explores the Upper Tribunal’s approach to the principle of ‘consistent interpretation’ on the VAT charitable fundraising exemption and considers its potential relevance in the post-Brexit era.

Tristan Thornton

Joseph Howard

A recent FTT decision has exposed the inadequacies in how the rules deal with third party notices, write Joseph Howard and Tristan Thornton (Chancery Court Tax Chambers).

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine recent tax developments that matter, including the ruling in ScottishPower and HMRC’s draft guidance on the multinational top-up tax and domestic top-up tax.

Paul Aplin OBE

We are promised a Digital Transformation Roadmap setting out how HMRC will be transformed into a digital-first organisation. Paul Aplin OBE hopes it will herald a more collaborative approach from the department.

Zoe Andrews

Mike Lane

This month’s review by Mike Lane and Zoe Andrews (Slaughter and May) covers the decisions in Refinitiv, Syngenta and Cobalt and HMRC’s updated guidance on share exchanges.

Benjamin Craig

Benjamin Craig (Ayming) examines the impact of two recent FTT decisions.

Eloise Walker

It looks like any tax motivation is becoming fair game, writes Eloise Walker (Pinsent Masons).

David Haworth

Rose Swaffield

Financial institution notices represent a greater power for HMRC, but this does not mean that tax managers’ hands are tied, write David Haworth and Rose Swaffield (Freshfields).

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