The OECD has updated Article 26 of the OECD Model Tax Convention explicitly to allow tax authorities to request information on a group of taxpayers without naming them individually.
HMRC invited anyone with information about suspected tax fraud to call its ‘tax evasion hotline’ as it announced that a plumber who pleaded guilty to fraudulent tax evasion – contrary to the Taxes Management Act 1970 – had been jailed for 12 months.
There must be a distinction between ordinary tax planning and aggressive tax avoidance, says Exchequer Secretary
Mutual assistance between HMRC & South Africa Revenue Service
HMRC has paid more than £1m to informants in the last three financial years.
Nyree Craig explains why the UK's basic principle of non-cooperation is now a thing of the past.
HMRC proposes to add a ‘taxpayer responsibilities’ test to extra-statutory concession A19 that would require taxpayers to have ‘a certain basic level of knowledge’ about their tax affairs.
Download the PDF of Tax Journal's special issue focusing on HMRC powers.
Sch 36 is now the basis for HMRC ‘investigations’ or ‘enquiries’. Richard Clarke and Jennifer Knowlson provide a summary.