The Public Bill Committee met on 14, 19 and 21 June.
The committee will meet again tomorrow, 26 June, and the House of Commons Report stage of the Bill has been scheduled for 2 and 3 July.
The committee agreed amendments to:
Download the PDF of Tax Journal's special issue focusing on HMRC powers.
HMRC's Paul Riley explains how to get maximum value from CRMs.
Angela Savin and Leyla Kattan examine what it now takes for the taxpayer to win in cases concerning judicial review.
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.