‘Over the next few months the taxman will dine out in some of London’s finest restaurants. Who will pick up the bill, you ask? We will be, as taxpayers.
HMRC are set to begin a six-month trial of a new, single compliance process for enquiries across a range of taxes.
Richard Clarke and Jessica McLellan provide this month’s update on recent HMRC activity
Sue Walton, head of HMRC's anti-avoidance group, explains how HMRC aim to minimise the need for intervention to ensure compliance
‘HMRC is under fire from tax advisers for starting trials on a new clampdown on bad record keeping by SMEs without telling them. Around 1,200 SMEs are being initially targeted in a programme aimed at checking the records of 200,000 of them over the next four years …
Ray McCann and Cathya Djanogly review recent case law which suggests that HMRC have been applying the penalty legislation too rigidly
A revised guide to concessions in use at 1 April 2011 and previously operated by the Inland Revenue has been published.
The Enactment of Extra-Statutory Concessions Order, SI 2011/1037, gives legislative effect to seven extra-statutory concessions including the ‘equitable liability’ concession.
HMRC have announced updates to the following guidance manuals: