Mark Bevington considers the question of whether HMRC should value goodwill
By Tom Minnikin, consultant, Forbes Dawson
Adam Craggs and Nigel Brook review Michael Freeman, a recent tribunal decision on when HMRC can raise a discovery assessment under TMA 1970 s 29
Helen Adams answers a query on HMRC’s follow-up letters to Swiss account holders under the UK/Swiss tax agreement.
Wendy Walton and Miranda Chamberlain review recent developments in the private client arena, which include alternate dispute resolution, an update on ATED, HMRC’s let property campaign, and the FTT decision on discovery assessment in the Michael Freeman case
HMRC’s administration of the QROPS regime has the effect of making cross-border transactions far less attractive and considerably riskier than keeping funds in the UK, reports Robert Waterson.
Jessica McLellan looks at the most recent HMRC campaign, the 'health and wellbeing tax plan'.
Vaughn Chown and Kevin Hall explain why businesses, charities and VAT registered organisations which manage their investments for the benefit of their wider activities should consider making claims of previously unrecovered input tax on related costs.
The recently published tax assurance commissioner’s report trumpets HMRC’s recent avoidance litigation successes, but with £5bn of new avoidance being added to the tax gap each year, does the department have the right strategy, asks Jason Collins
Andy Cole looks at how the authorities extended their monitoring of those who choose not to pay what they owe