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.
Stephen Whitehead charts how HMRC’s powers have evolved since its creation.
Numerous practical difficulties arise from Sch 36; Phil Berwick highlights the five most common and explains how to deal with them.
Rupert Shiers and Nick Clayton review HMRC’s ‘inspection’ powers under Sch 36 Part 2.
FA 2011 Sch 23 arguably provides HMRC with the greatest weapon in its armoury. Aileen Barry explains why.