No safe havens sets out an increasingly tough approach from HMRC on tackling avoidance on offshore income. Tina Riches asks whether it is now time for a proper debate on HMRC’s powers.
HMRC needs a change in approach rather than more powers if it is to improve its efforts to tackle tax evasion, according to tax professionals, following the release of HMRC’s updated strategy document No Safe Havens 2014
John Hood answers a query on a HMRC enquiry into a client’s overseas assets
Rupert Shiers and Michael Conlon QC set out the likely areas for dispute in direct tax, indirect tax and transfer pricing for the year ahead.
By Kate Ison & Aude Delechat, tax dispute resolution team, Berwin Leighton Paisner
David Whiscombe considers the recent decision of the Supreme Court in Cotter.
HMRC has published its third list of deliberate defaulters, i.e.
Adam Craggs and Nigel Brook review Michael Freeman, a recent tribunal decision on when HMRC can raise a discovery assessment under TMA 1970 s 29
Jessica McLellan looks at the most recent HMRC campaign, the 'health and wellbeing tax plan'.