At a seminar organised by Christian Aid and Tolley, ten leading tax professionals give their recommendations on how to design the tax system for a fictional developing country.
Sch 36 is now the basis for HMRC ‘investigations’ or ‘enquiries’. Richard Clarke and Jennifer Knowlson provide a summary.
Numerous practical difficulties arise from Sch 36; Phil Berwick highlights the five most common and explains how to deal with them.
Rupert Shiers and Nick Clayton review HMRC’s ‘inspection’ powers under Sch 36 Part 2.
FA 2011 Sch 23 arguably provides HMRC with the greatest weapon in its armoury. Aileen Barry explains why.
John Cassidy examines the development of HMRC’s offshore initiatives, which are starting to show a significant return.
Tom Rowbotham provides a refresher guide to the penalty regime.
There should be no need for external reviews to provide assurances that HMRC’s tax settlements with large businesses are appropriate, the National Audit Office said as it concluded that five settlements examined by a former High Court judge were ‘reasonable’.
UK Uncut Legal Action has been granted permission by the High Court to challenge HMRC’s settlement of a tax dispute with Goldman Sachs.
The Public Bill Committee met yesterday and clause 24 (Companies carrying on businesses of leasing plant or machinery) was amended in relation to companies moving into tonnage tax.