Prior payment of the tax is required for VAT appeals (barring hardship). Etienne Wong (Old Square Tax Chambers) examines Totel, the case on whether this is lawful.
Four recent commentaries examine different aspects of the tax compliance landscape.
The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.
Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.