In the first of a short series of articles on aggressive HMRC investigations, Tony Woodcock, and Tepo Din, of Stephenson Harwood, look at the practical steps that can be taken to prepare for a raid by HMRC
Chris Reece summarises the VAT decisions of the new First-tier Tribunal. Please note that the decision numbers are no longer sequential. These are up to date to 17 June 2009
Dominic Stuttaford and Julia Lloyd of Norton Rose LLP consider the judgment in the Prudential case on the extension of the right to claim LPP to non-lawyers in the context of legal advice privilege
Jennifer Knowlson and Richard Clarke, of PricewaterhouseCoopers, examine how HMRC enquires into dual-contract arrangements and identify the key technical and factual battle grounds
David Southern, of Temple Gardens Tax Chambers, considers the new system of HMRC powers
Murray Clayson and Susie Brain of Freshfields Bruckhaus Deringer LLP comment on the recent issue of 'generic' information demands to financial institutions
Steve Hickman, Head of Compliance Strategy, HMRC, looks at the role civil sanctions play in the UK and highlights some significant recent changes to them