TAX POLICY ADMINISTRATION

Michael Paulin (1 Crown Office Row) considers the impact of HMRC’s broader view of tax fraud in its updated COP 9.

Jack Prytherch (Osborne Clarke) sets out the practical steps that taxpayers can take to minimise delays in their disputes with HMRC and so mitigate any additional interest charged.

Baroness Neville-Rolfe DBE CMG

The Shadow Treasury Minister in the House of Lords, Baroness Neville- Rolfe DBE CMG, explains why and how the Opposition challenged the Government’s NIC changes in the House of Lords.

Paul Shaw

Paul Shaw (Gowling WLG) provides a practical guide to the new regime.

James Hewitt

John Angood

John Angood and James Hewitt (BDO) provide a back to basics guide.

David Whiscombe

The Government’s plan to launch a new tax whistleblower scheme raises a number of questions – and it’s not clear how many have been fully thought through, writes David Whiscombe.

Malcolm Gammie CBE KC

Malcolm Gammie CBE KC (One Essex Court) examines recent Government proposals which, he says, leave little doubt that tax avoidance, like tax evasion, is to be regarded as a criminal activity.

Oliver Twentyman

Many advisers appear to be adopting a contrived and narrow interpretation of the word ‘preferential’ in an attempt to provide commercial protection to EIS investors on a winding-up, warns Oliver Twentyman (Azets).

Paul Farey

Paul Farey (AECOM) assesses the impact of the Court of Appeal’s judgment in Gunfleet Sands.

Michelle Sloane

Daniel Williams

A recent High Court decision provides valuable guidance for taxpayers seeking to challenge enforcement action taken by HMRC’s Debt Management team, write Michelle Sloane and Daniel Williams (RPC).

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