The recent tribunal decision in Credit Suisse Securities provides important guidance on when notice of enquiry is and is not given, as Richard Jeens and Tom Windsor (Slaughter and May) explain.
Sarah Stenton and Lisa Vanderheide (Stewarts) examine HMRC’s approach to the charging of interest, and argue that it's time for a change.
Something of a game changer?
This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).