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HMRC POWERS


Section 103: expanding the scope of automated decisions by HMRC? premium
Card image Sophie Lloyd Hannah Manning Laura Jackson

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

26 August 2020
The proposed ‘financial institution notice’

Loosening up access to information.

4 August 2020
Standards in tax: the influence of economics and politics on tax policy and tax professionals starpremium
Card image Steve Edge
Steve Edge (Slaughter and May) discusses the competing objectives of policymakers, advisers and taxpayers.
29 July 2020
HMRC’s broad and bold ambition
Card image Paul Aplin OBE
Former ICAEW president Paul Aplin OBE looks at the government’s ten year strategy for HMRC’s digital services and administrative powers.
29 July 2020
JJ Management Consulting: HMRC’s right to conduct informal investigations premium
Card image Kate Ison
Card image Jessica Hocking
A recent Court of Appeal decision reaffirms HMRC’s right to conduct enquiries on an ‘informal’ premise even where there is no statutory basis, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).
21 July 2020
Landlinx, VAT and call options: HMRC’s famous public disaster premium
Card image Chris Nyland
The treatment of call options had been considered settled for over 40 years, but HMRC now wishes to reimagine it. Chris Nyland (Gowling WLG) analyses the merits of HMRC’s logic and its actions.
20 July 2020
Informal enquiries and voluntary disclosures
Card image Emily Clark
Sometimes you can be too relaxed.
25 June 2020
Accelerated payment notices and penalties
Card image David Whiscombe
The unsatisfactory truth. 
21 June 2020
Contentious tax: quarterly review premium
Card image Constantine Christofi
Card image Adam Craggs
Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).
5 June 2020
Henkes: closure notices and domicile enquiries
Card image James Austen
The tribunal decides it has jurisdiction to determine domicile in closure notice applications. 
21 May 2020
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14 January 2026 / Jonathan Fisher KC
Value on death: IHT
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