George Bull asks what’s going on with the proposed (and subsequently swiftly scuppered) PAYE/NIC merger
Cathya Djanogly reviews the decision of the High Court in Privacy International on whether HMRC should have disclosed information about an investigation it was carrying out.
Helen Adams provides suggestions on what to do if a client receives an HMRC letter about a low effective rate of tax
The City of London Law Society’s Revenue Law Committee has bemoaned the government’s ‘lack of respect for legislation as the only proper source of law, and over reliance on guidance’ as a source of uncertainty in taxation policy, in its response to the Office of Tax Simplification’s review on tax
Heather Self reflects on the operation of HMRC’s litigation and settlements strategy in light of views expressed at a recent conference
HMRC has doubled its use of private sector bailiffs and debt collection agencies over the last two years as it takes more aggressive action to chase overdue tax, says national accountancy group UHY Hacker Young.
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Jolyon Maugham considers the latest HMRC consultation paper on the direct recovery of tax debts
Simon McKie says J Woolf was the ‘result of another morally shocking decision to litigate by HMRC’.
Helen Lethaby reviews recent developments affecting the City.