Phil Berwick considers practical implications of the FA 2007 Sch 24 provisions
John Cassidy explains why the ground-breaking agreement between HMRC and Liechtenstein can be beneficial even for those with no current connection to Liechtenstein
Leolin Price CBE QC on whether the taxman's powers encourage harassment and oppression
David Heaton reviews the history of recent power reforms and concluded that the new Government should put on the brakes
Aileen Barry gives advice on the efficient and successful management of tax investigations
Mark Taylor on the structure and operation of HMRC's Criminal Investigations Division, and the current criminal investigation policy
Jonathan Fisher QC on the Taxpayers' Charter
Andrew Hubbard on HMRC powers
Richard Clarke and Jennifer Knowlson discuss what information HMRC has access to and how it uses it
James Bullock review the circumstances when HMRC are at liberty to exchange taxpayer information