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INVESTIGATIONS


Jason Collins reviews HMRC’s proposed data-gathering powers

HMRC is planning a programme of pre-return ‘business records checks’ to review the adequacy and accuracy of records in the small and medium enterprise (SME) sector. Poor record keeping is a problem in around two million SME cases, the department estimated.

Aileen Barry on the tax issues in 2010 that affected tax investigations

James Bullock identifies the 2010 developments affecting tax dispute resolution

Card image Aileen Barry Kevin Igoe Simon Norris Phil Berwick

Simon Norris, Head of HMRC Powers, and leading private sector tax professionals Phil Berwick, Kevin Igoe and Aileen Barry took part in a Tax Journal round table discussion on HMRC powers

Richard Clarke and Jennifer Knowlson provide an update on discovery assessments including the impact of Lansdowne

HMRC and the Liechtenstein Government have signed a second joint declaration concerning HMRC’s five-year Liechtenstein Disclosure Facility (LDF) for people who have undeclared UK tax liabilities.

The question whether legal professional privilege should be extended to tax advisers who are not lawyers looks likely to become one that will have to be considered by Parliament, said the ICAEW’s Chief Executive Michael Izza.

Adam Craggs and Jonathan Wood look at the Australian and US mediation experiences, and ask if they offer any lessons for the UK

Richard Clarke and Hannah Foulkes examine the effectiveness of recent HMRC initiatives

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