Matthew Greene and Guy Bud (Stewarts) examine a recent tribunal decision which stresses the need for accountability and transparency from HMRC when issuing determinations....
HMRC have refreshed their guidance, Apply for Marriage Allowance by post, to clarify that backdated marriage allowance (i.e. the transferable tax allowance for married couples and civil partners) claims for 2021/22 onwards can only be made by post...
Is it right to hold taxpayers responsible for misleading conduct by their advisers?
Speaking at her first engagement as Director of the Institute for Fiscal Studies, Helen Miller said that the Government should focus on the ‘big challenges’, adopting a coherent tax strategy rather than ‘tinkering around the edges’. At the event...
Partial wins for taxpayers in late appeal cases
Principled positions often adopted by HMRC can have the practical effect of avoiding or otherwise delaying judicial scrutiny of their decision-making process, write Richard Doran and John Hayton (Joseph Hage Aaronson & Bremen)....
This tracker shows the current status of, and developments on, consultations (both formal and informal) conducted by the UK government (and other bodies) that have an impact on taxation.
This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.
HMRC’s preferential ranking brings into sharp focus their requirements to evidence and substantiate their claims in an insolvency, as Liesl Fichardt and Emily Au (Quinn Emanuel) explain....
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