Michael Avient reviews the decisions in Cotter, Rouse and De Silva and provides considerations for advisers when advising on loss carry-back claims.
Heather Self reflects on the operation of HMRC’s litigation and settlements strategy in light of views expressed at a recent conference
Frank Nash highlights HMRC’s ‘seven deadly weapons’
New figures published on 27 May show that HMRC secured a record £23.9bn in additional tax revenue over the past year.
The Revenue and Customs (Amendment of Appeal Provisions for Out of Time Reviews) Order, SI 2014/1264, ensures that, from 1 June 2014, if HMRC decides not to undertake a review out of time, an appeal may only be brought against the relevant decision if the tribunal gives permission to do so.
Three men who conned several UK companies by pretending that they had entered into a £15m contract with Dubai’s Department of Tourism and Commerce Marketing to promote tourism in Dubai, have been jailed.
HMRC has announced the launch of online training (using computer-based tutorials) in tax matters for landlords.
According to the Financial Times (26 May), the public row over alleged ‘sweetheart’ deals between the UK taxman and big companies has left some businesses struggling to resolve tax disputes in what one executive described as a return of ‘cops and robbers’.
HMRC’s obligation to disclose to third parties
Reasonable behaviour in defending an appeal