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HMRC POWERS


Ray McCann (CIOT) raises concerns for taxpayers’ rights as HMRC’s powers appear only to be challenged through expensive and uncertain judicial review.
 

Serpentine behaviour.

Are some corporates being too complacent and where might their current efforts be deficient, asks Jason Collins and Penny Simmons (Pinsent Masons).

HMRC has launched its enhanced business risk review pilot. Lucy Sauvage and Laura Harper (BDO) assess the proposed changes.
 
Geoff Lloyd and Dan White (EY) examine recent court decisions which tend to favour HMRC’s application of the FN and APN provisions.
 
Heather Self (Blick Rothenberg) talks to HMRC’s Jim Harra about Brexit, the department’s services for large businesses and its approach to dispute resolution.
 
HMRC is consulting on amending its civil information powers. Dawn Register and Helen Adams (BDO) examine what’s proposed.
 

Four recent commentaries examine different aspects of the tax compliance landscape.

     

    Chris Sanger (EY) examines the recent HMRC report on the tax gap.

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