HMRC POWERS

Kate Ison

Kate Ison (Bryan Cave Leighton Paisner) reviews the department’s strategy.

HMRC is accused of an ‘all of nothing’ approach to disputes. Andrew Goodall reports findings from Tax Journal’s recent practitioner survey.

Eloise Walker

It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).

Stuart Walsh

Jason Collins

Jason Collins and Stuart Walsh (Pinsent Masons) review a recent tribunal case which highlights the practical difficulties of asserting legal privilege where the taxpayer has to explain their motivations behind a transaction.

Lucy Sauvage

Laura Harper BDO

HMRC is revisiting the way it risk assesses businesses. Lucy Sauvage and Laura Harper (BDO) consider practical issues for those affected.

Tracey Bowler

Current taxpayer safeguards for HMRC’s notice powers are neither independent nor accessible, writes Tracey Bowler (Institute for Fiscal Studies).

Constantine Christofi

Adam Craggs

Adam Craggs and Constantine Christofi (RPC) review a recent tribunal decision which considers disclosure and the practical effect of Sanderson.

Clare Reeve Curatola

Kate Ison

The decision in Bilta has clarified the scope of privilege in internal investigations undertaken in the context of HMRC enquiries, write Kate Ison and Clare Reeve (Berwin Leighton Paisner).