TAX POLICY ADMINISTRATION

HMRC is consulting on the enactment of ESC D33. Paul Howard (Gabelle) reports.

HMRC has restricted the availability of the Liechtenstein disclosure facility (LDF). The restrictions are subject to three key exclusions; these are not as clear cut as one might think, writes Simon Airey, head of tax investigations, DLA Piper

HMRC statistics issued last week show that tax receipts rose by 3.2% in the last year to just over £494bn. The statistics also showed that self-assessment tax receipts for July, typically the second highest monthly collection, were up by some £250m,...

The CIOT has welcomed the passing of the Revenue Scotland and Tax Powers Bill by the Scottish Parliament. The Bill means that Scotland now has the legal framework to operate its own tax authority for devolved taxes.

Late withdrawal of case by HMRC

Avoidance involving the transfer of assets to Gibraltar

Reasonable excuse

Reasonable excuse and special circumstances

Burden of proof in a refund claim

HMRC’s business record checks programme is running at its highest level since it began in 2011, with the number of checks increasing by 60% from 3,431 in 2011/12 to 5,515 in 2013/14, according to figures obtained by tax investigation insurance...