HMRC new code of governance for resolving tax disputes means that significantly more cases will be escalated for scrutiny before an out-of-court settlement is agreed, writes Geoff Lloyd
Code of governance developed after criticism of HMRC’s handling of disputes
Expert welcomes focus on 'the cold hard reality of litigating tax avoidance schemes'
Steve Edge gives his view on why the time is right for the introduction of a limited scope general anti-abuse rule of the type proposed
HMRC has published its guidance on the litigation and settlement strategy relaunched last July. The draft guidance was well received, HMRC said, with ‘very few comments on the actual material’.
Peter Nias and Geoff Lloyd explain how the use of alternative dispute resolution techniques should enhance the litigation process.
A tax adviser was found guilty of cheating the public revenue by dishonestly submitting and facilitating tax relief claims that falsely stated the value of shares gifted to charities.
James Bullock reviews the top five developments in tax affecting dispute resolution
Non-domicile status