James Bullock examines HMRC's consultation on closure rules and finds the proposals amount to a staggering 'inequality of arms'.
Former HMRC impact assessment programme manager Wendy Bradley raises concerns over the direct recovery of debts (DRD) consultation process.
HMRC is consulting on the enactment of ESC D33. Paul Howard (Gabelle) reports.
Elizabeth Neale examines how fair the proposed ‘fairer way’ of calculating trusts’ IHT charges is
Jolyon Maugham considers the latest HMRC consultation paper on the direct recovery of tax debts
Peter Stevens summarises the government’s proposals for charging tax on capital gains made by non-residents from disposals of UK residential property
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
John Endacott discusses issues arising from the consultation document on CGT and non-residents
Jolyon Maugham reflects on the new rules for onshore employment intermediaries intended to tackle false self-employment
Richard Collier and Aamer Rafiq, PwC