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:
James Bullock contends that every company should have a ‘raids defence’ strategy as a routine operational part of their risk management procedure
LITRG’s view on the PTSP from Robin Williamson