HMRC has strengthened its organisational approach to tax avoidance by creating a new Counter-Avoidance Directorate. We talk to David Richardson, its first director, about its operation
Geoffrey Tack and Bridget Winters examine the Birmingham Hippodrome Theatre Trust decision and the power of HMRC to set off taxes across multiple accounting periods
HMRC’s Fast facts online publication trumpets ‘record revenues’ for the UK, but the department should be careful in the way it puts its message across, writes Andrew Hubbard
Few advisers will be surprised at the First-tier Tribunal’s rejection of the highly artificial ‘blue box’ tax planning scheme. David Whiscombe examines the decision which provides a useful summary of the current position on the Ramsay principle
Heather Self reflects on the operation of HMRC’s litigation and settlements strategy in light of views expressed at a recent conference
Frank Nash highlights HMRC’s ‘seven deadly weapons’
Jolyon Maugham considers the latest HMRC consultation paper on the direct recovery of tax debts
Simon McKie says J Woolf was the ‘result of another morally shocking decision to litigate by HMRC’.
The taxpayer cuts through a ‘procedural thicket’ to achieve victory in this retirement benefit scheme case, writes Adam Craggs
No safe havens sets out an increasingly tough approach from HMRC on tackling avoidance on offshore income. Tina Riches asks whether it is now time for a proper debate on HMRC’s powers.