HMRC

Richard Woolich and Geoffrey Tack (DLA Piper) consider its scope, the penalties and the appeal process for those falling foul of the new rules.

Helen Adams

Helen Adams (BDO) takes a closer look at the new powers to investigate the UK tax paid by offshore developers of UK land and buildings.

Jon Thompson

Jon Thompson (HMRC) reports on the modernisation agenda and the continued focus on combating tax avoidance.

Vinny McCullagh

Vinny McCullagh (Grant Thornton) reviews Heating Plumbing Supplies Ltd where the court decided that a VAT group’s activities must be taken as a whole.

David O'Keeffe

David O’Keeffe (Aiglon Consulting) reviews the tribunal decision in Gas Recovery And Recycle Ltd, which considered whether an anticipatory R&D claim could be made before payment had actually been made.

Andrew Goldstone

Stuart Crippin

Andrew Goldstone and Stuart Crippin (Mishcon de Reya) review the latest tax developments affecting private clients.

Tori Magill

Jason Collins

The proposed corporate offence for failing to prevent tax evasion is now set out in the Criminal Finance Bill, and HMRC has issued revised draft guidance. Jason Collins and Tori Magill (Pinsent Masons) outline the ways a relevant body can manage their exposure to risk.