The Upper Tribunal has now handed down the eagerly awaited judgment in HMRC v Murray Group Holdings and others, better known as ‘the Rangers case’. Robert Waterson and Adam Craggs review the lessons from the decision, which resulted in a loss for HMRC in its campaign against EBTs that it is likely to appeal.
Ray McCann argues that HMRC might come to regret accelerated payment notices
Tori Magill reviews the changes to the contractual disclosure facility (CDF), and considers the impact for clients
Like all public bodies, HMRC must comply with the Freedom of Information Act 2000. Iain Macleod considers information provided in connection with the policy on accelerated payment notices
Peter Jenkins considers the development of a new threat to input tax recovery by partly exempt businesses receiving subsidies
Alternative dispute resolution (ADR) can be a cost-effective method of solving long running tax disputes. Dawn Register and Helen Adams provide your refresher guide on when ADR can help
Isobel Clift answers a query on HMRC information powers and close company enquiries
Cathya Djanogly reviews the decision of the High Court in Privacy International on whether HMRC should have disclosed information about an investigation it was carrying out.
Helen Adams provides suggestions on what to do if a client receives an HMRC letter about a low effective rate of tax
Andrew Goldstone and Victoria Howarth review recent developments, including changes to intestacy rules, relevant HMRC consultations, the Cooke case and recently signed tax information exchange agreements