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TAX POLICY ADMINISTRATION


The chancellor was unable to confirm the date of the Autumn Budget when he appeared before the Select Committee on Economic Affairs on 11 September (see bit.ly/2NkAHtY).

The amount of tax collected from civil investigations carried out by HMRC’s Fraud Investigation Service increased by 13% in the year to March 2018 (to £2.66bn), according to figures obtained by Pinsent Masons.

HMRC has published the following:

Were referees employees?

Legal advice privilege and third-party notice

Electronic communications by HMRC

Public access to appeal documents

Deductibility of expenses for exotic dancer

The line between legal advice and litigation privilege 

HMRC’s ‘mantra’ for the definition of reasonable excuse

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