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
Richard Clarke and Jessica McLellan review recent HMRC activity, including the Managing Deliberate Defaulters scheme and the Plumbers Tax Safe Plan (PTSP)
The European Council has adopted a directive aimed at strengthening administrative co-operation ‘to enable the member states to better combat tax fraud’.
HMRC are writing to 900 ‘known tax evaders’ to tell them that they are now under ‘increased levels of personal scrutiny’, as part of a new programme for Managing Deliberate Defaulters (MDD).
HMRC has updated its guidance to extra statutory concessions.