TAX POLICY ADMINISTRATION

The Supreme Court decision in the civil case of Jones will herald a relaxation of the limitation on appeals to questions of law, and has already been wielded in recent tax cases, write Jolyon Maugham and Ryan Hawthorne

The Public Accounts Committee (PAC) conducted a hearing into HMRC’s annual report and accounts for 2012/13 on Monday. During the often quite heated exchange, Edward Troup, HMRC’s tax assurance commissioner, told the PAC that the tax recovered from a...

Adam Craggs and Nigel Brook review Michael Freeman, a recent tribunal decision on when HMRC can raise a discovery assessment under TMA 1970 s 29

Helen Adams answers a query on HMRC’s follow-up letters to Swiss account holders under the UK/Swiss tax agreement.

Rob Smith of DLA Piper looks at the UK's new intergovernmental agreements with Guernsey and Jersey

Patrick Stevens offers a defence of eurobonds following the series of reports in The Independent

The government has published a technical explanation and draft legislation on reducing avoidance involving ‘compensating adjustments’ in the transfer pricing code, in order to stop people avoiding tax by using rules know

HMRC has announced it is exploring new ways to target its business records checks (BRCs) programme in the Edinburgh, Glasgow, Leeds, Bradford and Stockport areas.

Alleged breach of confidentiality by senior HMRC official

The amount of additional tax HMRC has collected as a result of investigations into personal tax returns has jumped 38% in the last year, says UHY Hacker Young, the accountancy group. HMRC’s yield from compliance work related to personal tax returns...