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Why we’ve revised COP 9: the view from HMRC premium
Card image Zoe Gascoyne
Zoe Gascoyne (HMRC) explains the importance of understanding the revised COP 9 and the contractual disclosure facility offer made as part of the process.
13 July 2023
Making Tax Digital: lessons from the NAO report starpremium
Card image Paul Aplin OBE
Hindsight is a wonderful thing but where MTD is concerned, it is not too late to learn from what the recent NAO report reveals, writes Paul Aplin OBE.
21 June 2023
The umbrella company consultation: tackling non-compliance premium
Card image Rebecca Seeley Harris
Rebecca Seeley Harris (Re Legal Consulting) has been campaigning for the regulation of the umbrella company industry and the protection of the worker, under the #FairUmbrella campaign since 2021. Here, she reviews the options for policy change set out in the recent umbrella company consultation.
15 June 2023
Mitchell: taxpayer confidentiality and a crisis of confidence? premium
Card image Robert Waterson
Card image Liam McKay
Robert Waterson and Liam McKay (RPC) suggest that the recent Mitchell case is indicative of a wider sense of apprehension in HMRC.
19 April 2023
Couldn’t careless? Reasonable care and the role of professional advisers starpremium
Card image Adam Craggs
Card image Constantine Christofi
Whilst taking professional advice will usually mean a taxpayer has taken reasonable care, not taking advice does not necessarily mean a taxpayer has been careless, write Adam Craggs and Constantine Christofi (RPC).
15 February 2023
CCO investigations: had the horse already bolted? premium
Card image Jason Collins
Card image Laura Ford
Jason Collins and Laura Ford (DLA Piper) take stock of the corporate criminal offence in view of recent statistics showing no charges to date and just nine live investigations.
8 February 2023
Legal professional privilege and the DAC 6 notification obligations: the CJEU ruling in Orde van Vlaamse v Vlaamse Regering premium
Card image Folajimi FJ Akinla

Folajimi FJ Akinla (PwC) reviews a recent CJEU ruling which curtails the DAC 6 notification obligation concerning certain tax planning cross-border arrangements. 

2 February 2023
VAT in the digital age: the European Commission’s proposals premium
Card image Luigi Lungarella
Card image Nadav Shayovitz
The EU has introduced far-reaching legislation governing the digital reporting of transactions, write Luigi Lungarella and Nadav Shayovitz (PKF Littlejohn).
26 January 2023
Tax penalties and human rights: where are we now? premium
Card image Anastasia Nourescu
Anastasia Nourescu (Stewarts) reviews the main protections offered by the European Convention on Human Rights and considers how they apply to tax penalties.
6 December 2022
Destination net zero: taxation of voluntary carbon credits premium
Card image Oliver Pendred
Card image Andrew Hedges
Companies are increasingly turning to voluntary carbon credits to achieve their decarbonisation objectives on the path to ‘net zero’. Oliver Pendred and Andrew Hedges (Baker McKenzie) explain the use and taxation of such credits for UK companies.
10 November 2022
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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