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
The ‘tax gap’ increased to £42 billion in 2008/09, according to HMRC’s latest estimate.
HMRC has updated a table setting out what information it will accept over the telephone, after it announced that it would accept telephone claims for remission of tax under extra-statutory concession A19. See www.lexisurl.com/Ql8d7.
The Government was asked whether it would provide ‘the same level of funding for advertising to highlight tax evasion as is spent on highlighting benefit fraud’.
Revenue & Customs Brief 36/10 explains the factsheets that HMRC issues during a compliance check.
See www.lexisurl.com/p9uEA.
Penalties: effect of agreement under Civil Procedure Rules
Tristan Thornton argues that HMRC's powers to detain goods, 'currently being used to raid warehouses all over the country', are open to challenge
A new online learning module is intended to raise awareness of HMRC’s power (contained in FA 2009 s 94) to publish the names and other details of people who are penalised for deliberately evading more than £25,000 of tax and who do not fully cooperate with a tax investigation.
The ‘vast majority’ of large business ‘customers’ surveyed last autumn rated the overall service provided by HMRC as very good or fairly good, according to research conducted by TNS-BMRB, part of BMRB Limited.