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HMRC POWERS


The J5: tax enforcement without borders

Something of a game changer?

20 January 2020
Plea bargains with HMRC
Card image Steven Porter
HMRC is ‘less willing’ to offer plea bargains to UK taxpayers.
8 January 2020
Loan charge review: significant changes afoot
Card image Hugh Gunson
Hugh Gunson (Charles Russell Speechlys) explains where things stand.
8 January 2020
2019 review: the tax compliance and disputes landscape
Card image Kate Ison
Card image Jessica Hocking

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).

11 December 2019
Party political tax proposals star
Card image Ami Jack
Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.
27 November 2019
Retrospective law change on automated processes
Card image Steven Porter
Card image Catherine Robins
The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).
26 November 2019
Aozora and legitimate expectation: a guide to nowhere? premium
Card image Constantine Christofi
Card image Robert Waterson
The Court of Appeal's recent decision appears to set a high bar for establishing an unlawful breach of a taxpayer’s legitimate expectation, write Robert Waterson and Constantine Christofi (RPC).
5 November 2019
HMRC enquiries and data interrogation premium
Card image Tony Monger
In every enquiry into a business, HMRC will seek to subject the accounting records to data interrogation. Tony Monger (Mazars) explains what HMRC is looking for.
28 October 2019
Sch 23 bulk data-gathering powers: policing the gig economy premium
Card image Matthew Greene
Card image Ian Hyde
Ian Hyde and Matthew Greene (Osborne Clarke) discuss HMRC’s data-gathering powers that provide an effective tool to police the gig economy.
8 October 2019
Comment: Why the loan charge is unfair
Card image Keith Gordon
The loan charge has driven a coach and horses through the statutory safeguards, writes barrister Keith Gordon (Temple Tax Chambers). 
23 September 2019
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