TAX POLICY ADMINISTRATION

Discovery assessments and the scope of the FTT’s jurisdiction

Nigel Barker Jenny Tevlin Annis Lampard

Nigel Barker, Annis Lampard and Jenny Tevlin (Deloitte) examine what Schedule 36 powers mean in practice, and unwrap the latest trends in HMRC analytics.

Rupert Shiers

Julian Brown

In Scambler v HMRC, the Upper Tribunal sets out when it is permissible to look to the previous legislation to help interpret Tax Law Rewrite statutes. Rupert Shiers and Julian Brown (Hogan Lovells) review the decision.

Adam Craggs

Michelle Sloane

Adam Craggs and Michelle Sloane (RPC) review the recent High Court judgment in Archer which dismissed a judicial review application on grounds the taxpayer should have appealed to the First-tier Tribunal.

The Australian Treasury will not publish further guidance on the introduction of its bank levy until the end of May, it has confirmed in a letter to the Australian Bankers’ Association.

The ICAEW Tax Faculty has identified businesses that are going to have the most difficulty with meeting making tax digital (MTD) obligations.

HMRC has amended its International Exchange of Information Manual to update the list of common reporting standard (CRS) reportable jurisdictions, removing Barbados, Curacao, Niue and Trinidad and Tobago from the OECD list for 2017. These jurisdictions will instead be reportable in 2018.

HMRC has published the following:

Cathya Djanogly

Levy under the UK/Switzerland cooperation agreement

Cathya Djanogly

Capital allowances scheme failed

Go to page of 601