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HMRC has identified eight extra-statutory concessions (ESCs) that need to be withdrawn, as part of the department’s review following a House of Lords decision that clarified the scope of its administrative discretion to make concessions.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HMRC has identified eight extra-statutory concessions (ESCs) that need to be withdrawn.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
The Treasury launched on 9 December 2010 a consultation on draft legislation for Finance Bill 2011. The following brief outline of the measures is based on the Treasury’s overview and draft explanatory notes.
Simon Norris, Head of HMRC Powers, and leading private sector tax professionals Phil Berwick, Kevin Igoe and Aileen Barry took part in a Tax Journal round table discussion on HMRC powers
Richard Clarke and Jennifer Knowlson provide an update on discovery assessments including the impact of Lansdowne
Improved customer service remains a strong commitment from HMRC despite the ever increasing pressure after the 2010 Spending Review. Richard Clarke and Jessica McLellan provide the analysis