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.
HMRC has published a revised summary of legislation implementing reforms arising from the review of HMRC powers, deterrents and safeguards.
HMRC is planning a programme of pre-return ‘business records checks’ to review the adequacy and accuracy of records in the small and medium enterprise (SME) sector. Poor record keeping is a problem in around two million SME cases, the department estimated.
HMRC has identified eight extra-statutory concessions (ESCs) that need to be withdrawn, as part of the department’s review following a House of Lords decision that clarified the scope of its administrative discretion to make concessions.
Aileen Barry on the tax issues in 2010 that affected tax investigations
HMRC has identified eight extra-statutory concessions (ESCs) that need to be withdrawn.
James Bullock identifies the 2010 developments affecting tax dispute resolution