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Civil or criminal proceedings for serious fraud? premium
Card image David Sleight
David Sleight (Kingsley Napley) examines a recent Upper Tribunal decision which is important for both tax and criminal litigators alike.
26 October 2020
The consultation on VAT grouping premium
Card image Daniel Johnson
Card image Chris Chatting
Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has been raised now and what the future changes might be.
19 October 2020
HMRC’s final guidance on DAC 6: a good first attempt? premium
Card image Helen Buchanan
Card image John Tolman
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) discuss the published guidance that still leaves many key questions around the scope of DAC 6 reporting obligations.
25 September 2020
The economic crime levy: what’s proposed? premium
Card image Gavin Helmer
Card image Ali Kazimi
Ali Kazimi and Gavin Helmer (Hansuke) consider the nature of the economic crime levy consultation. 
18 September 2020
Tax and the City review for September 2020 premium
Card image Zoe Andrews
Card image Mike Lane
The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
10 September 2020
Davies: transfer of assets abroad
The tax avoidance anomaly.
10 September 2020
COP 9: policy and practice premium
Card image Tori Magill
Tori Magill (Good Cop9) examines the development of COP 9 operational policy and the investigation procedure in practice.
2 September 2020
Section 103: expanding the scope of automated decisions by HMRC? premium
Card image Sophie Lloyd Laura Jackson Hannah Manning

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

26 August 2020
Taxing excess Covid-19 support payments starpremium
Card image Richard Morley
Card image Helen Adams
Helen Adams and Richard Morley (BDO) explore how HMRC is able to recover excessive Covid-19 support payments. 
25 August 2020
The proposed ‘financial institution notice’

Loosening up access to information.

4 August 2020
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18 February 2026
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18 February 2026 / Peter Vaines
Suspended penalties
11 February 2026 / Peter Vaines
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Consultation tracker
26 February 2026
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