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
Harvey Smith and Rob Hodkinson investigate expatriate compliance reviews
Kate Ramm explains how HMRC’s relationship management approach for large businesses is transforming the way that HMRC work, delivering better tax compliance and a more effective resolution of issues
HMRC should improve tax agents’ compliance by providing more support to those experiencing difficulties and applying sanctions where performance is poor, the National Audit Office report concluded.
Tax professionals have reacted angrily to a National Audit Office report suggesting that tax returns prepared by agents are more likely to understate liabilities than returns filed by taxpayers who do not have an agent, that paying for professional help is ‘not without risk for a taxpayer’, and t
The tax world has changed since 1997. Judith Freedman challenges some of the reasons often given for opposing the introduction of a GAAR
Richard Clarke and Hannah Foulkes examine the effectiveness of recent HMRC initiatives