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HMRC POWERS


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.
Recent trends in the contentious tax world, by Robert Waterson and Constantine Christofi (RPC).
Card image Yvonne Cypher Basim Khattab Don Morley
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.

HMRC can’t wait forever to make a discovery assessment.

Gregory Price and Jack Slater (Macfarlanes) discuss the latest proposals facing large businesses that require response by 1 June.
Despite criticism, financial institution notices look set to be introduced. Elena Rowlands and Ian Zeider (Travers Smith) explore what this could mean.
Simon York (HMRC) explain how HMRC’s Fraud Investigation Service is leading the domestic and international response to tax evasion.
Edward Reed and Georgina Walshe (Macfarlanes) provide this month’s review of private client developments that matter.
Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.
With HMRC increasingly challenging and rescinding clearances, the certainty provided by pre-clearing transactions has faded, write Martin Walker and Mark Bevington (ADE Tax). 
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