HMRC POWERS

Sarah Bond

Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.

Sophie Lloyd

Rob Smith

A growing number of taxpayers can expect to be involved in ‘early stage’ tax disputes over the coming years. Sophie Lloyd and Rob Smith (Travers Smith) provide a practical guide for their advisers.

Sam Wardleworth

Steven Porter

Steven Porter and Sam Wardleworth (Pinsent Masons) provide a refresher guide to these ‘game changing’ regimes.

Jon Preshaw

Craig Thomson

Craig Thomson (CSM Tax Consulting) and Jon Preshaw (Jon Preshaw Tax Ltd) examine a recent tribunal decision that provides useful guidance on HMRC information requests and closure notices in the context of DPT enquiries.

Constantine Christofi

Robert Waterson

Recent trends in the contentious tax world, by Robert Waterson and Constantine Christofi (RPC).

Don Morley Yvonne Cypher Basim Khattab

Don Morley, Yvonne Cypher and Basim Khattab (PwC) explain the importance of businesses retaining documentation of commercial decision making as HMRC increasingly focuses on areas of international tax risk.

HMRC can’t wait forever to make a discovery assessment.

Gregory Price

Jack Slater

Gregory Price and Jack Slater (Macfarlanes) discuss the latest proposals facing large businesses that require response by 1 June.

Elena Rowlands

Ian Zeider

Despite criticism, financial institution notices look set to be introduced. Elena Rowlands and Ian Zeider (Travers Smith) explore what this could mean.