Simon McKie (McKie & Co) argues why HMRC’s tax gap figures might actually have been overestimated rather than underestimated
Linda Pullan (LexisNexis) looks at where we’re at with RTI implementation
Steve Wade (KPMG) asks whether the RTI project is meeting the aims of the original consultation and suggests further improvements to the PAYE system
Taxpayers increasingly need to rely on statements made by HMRC which do not have the force of law, such as HMRC clearances given to a taxpayer or HMRC guidance. In this back-to-basics guide, Christopher Harrison and David Stainer (Allen & Overy) provide an overview of the principles which govern a taxpayer’s ability to rely on written statements by HMRC, particularly on legitimate expectation.
Former HMRC impact assessment programme manager Wendy Bradley raises concerns over the direct recovery of debts (DRD) consultation process.
Go directly to jail; do not pass ‘go’; do not collect £200. Is HMRC’s approach getting out of hand, asks Peter Vaines, partner, Squire Patton Boggs
HMRC is consulting on the enactment of ESC D33. Paul Howard (Gabelle) reports.
HMRC has restricted the availability of the Liechtenstein disclosure facility (LDF). The restrictions are subject to three key exclusions; these are not as clear cut as one might think, writes Simon Airey, head of tax investigations, DLA Piper
Chris Davidson reviews the anti-avoidance measures in the current Finance Act and surveys the horizon for the next step in HMRC’s anti-avoidance journey.
HMRC’s position on the unallowable purpose rule seems as complex as ever. Mike Lane reviews where things currently stand