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HMRC-POWERS


SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes). 
Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.
A detailed guide by Adam Craggs and Constantine Christofi (RPC).
Edward Reed and Georgia Rawlinson (Macfarlanes) provide this month’s review of developments affecting private clients.
Jason Land and Laura Harper (BDO) examine HMRC’s updated guidance on SAO qualifying businesses.
Card image Catrin Harrison, Dominic Lawrance, Hugh Gunson
Catrin Harrison, Dominic Lawrance and Hugh Gunson (Charles Russell Speechlys) examine an Upper Tribunal decision that is disappointing for taxpayers and removes a strategic weapon for anyone faced with a domicile enquiry.
Tax structuring advice received and implemented, even where there is a perceived risk of challenge, will not benefit from litigation privilege, writes Dominic Stuttaford (Norton Rose Fulbright).
Ian Hyde and Matthew Greene (Osborne Clarke) examine the government’s plans to require large businesses to notify HMRC of uncertain tax treatments they have adopted after April 2021.
Adam Craggs and Constantine Christofi (RPC) review recent developments over the course of the past three months.  
Paul Aplin OBE (A C Mole & Sons) welcomes proposals for a new professional standards committee.
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