Late filing penalty and special circumstances
Confiscation orders and tax
Damages on an undertaking given by HMRC
A surge in revenue collected by HMRC’s affluent unit shows that the department is no longer focusing solely on the super-rich, according to a Pinsent Masons briefing
The UK is rushing through a new tax which overrides a longstanding international principle. Is that wise, asks Mark Bevington (Baker & McKenzie)
Practical clarity is needed on when HMRC is bound by its own guidance. A recent discussion paper is a useful starting point for timely debate, writes Rupert Shiers (Hogan Lovells)
Eloise Walker and Robbie Chen (Pinsent Masons) consider the ambit of the new GAAR in the People’s Republic of China
Jennie Granger (HMRC) writes about the new approach of HMRC’s enforcement and compliance business.
A bumper self-assessment season is needed to put the public finances back on track, as David Smith reports
Geoff Lloyd and Paul Dennis (EY) examine how ADR is working for large businesses