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HMRC powers
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HMRC powers
HMRC POWERS
Hoey: you’d better PAYE up
Hugh Gunson
Guy Bud
Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.
VAT grouping disputes: the implications of HSBC
Sarah Bond
Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.
Early stage tax disputes: a practical guide
Sophie Lloyd
Rob Smith
A growing number of taxpayers can expect to be involved in ‘early stage’ tax
disputes over the coming years. Sophie Lloyd and Rob Smith (Travers Smith)
provide a practical guide for their advisers.
Back to basics: Accelerated payment notices and follower notices
Sam Wardleworth
Steven Porter
Steven Porter and Sam Wardleworth (Pinsent Masons) provide a refresher guide to these ‘game changing’ regimes.
Vitol Aviation, closure notices and DPT enquiries: ‘enough already’?
Jon Preshaw
Craig Thomson
Craig Thomson (CSM Tax Consulting) and Jon Preshaw (Jon Preshaw Tax Ltd) examine a recent tribunal decision that provides useful guidance on HMRC information requests and closure notices in the context of DPT enquiries.
Contentious tax quarterly
Constantine Christofi
Robert Waterson
Recent trends in the contentious tax world, by Robert Waterson and Constantine Christofi (RPC).
International issues: mitigating controversy
Don Morley
Yvonne Cypher
Basim Khattab
Don Morley, Yvonne Cypher and Basim Khattab (PwC) explain the importance of businesses retaining documentation of commercial decision making as HMRC increasingly focuses on areas of international tax risk.
Mehrban: staleness takes the biscuit
HMRC can’t wait forever to make a discovery assessment.
Notification of uncertain tax treatments: round two
Gregory Price
Jack Slater
Gregory Price and Jack Slater (Macfarlanes) discuss the latest proposals
facing large businesses that require response by 1 June.
Finance Bill 2021: financial institution notices
Elena Rowlands
Ian Zeider
Despite criticism, financial institution notices look set to be introduced.
Elena Rowlands and Ian Zeider (Travers Smith) explore what this could
mean.
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106
EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
NEWS
Read all
HMRC manual changes: 14 November 2025
Seven tax proposals for growth
Fiscal drag and the additional rate of income tax
Consult on partnership NICs, says APP
HMRC change of policy: VAT on insurance intermediary services
CASES
Read all
Saunders v HMRC
TSI Instruments Ltd v HMRC
Ferrero UK Ltd v HMRC
Uber London Ltd v HMRC
Other cases that caught our eye: 14 November 2025
IN BRIEF
Read all
The new non-dom rules
Meet in the middle: HMRC’s transfer pricing settlement policy
Get the FOTRA out of the UK!
Exclusive purposes
‘Partnership NICs’: the impact on the asset management sector
MOST READ
Read all
HMRC manual changes: 7 November 2025
HMRC v Ducas Ltd
J Boulting v HMRC
TSI Instruments Ltd v HMRC
Close encounters with close companies (part 2): common issues in practice