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Is payroll closely connected to welfare work for VAT purposes? premium
Card image Victor Cramer
Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.
11 March 2021
The problem with HMRC clearances premium
Card image Martin Walker
Card image Mark Bevington
With HMRC increasingly challenging and rescinding clearances, the certainty provided by pre-clearing transactions has faded, write Martin Walker and Mark Bevington (ADE Tax). 
25 February 2021
Practical aspects of HMRC’s retrospective change on VAT and contract terminations premium
Card image Clara Boyd
On 2 September 2020, HMRC published Revenue Customs Brief 12/2020 setting out a change in the VAT treatment of payments made in respect of contract terminations and contractual disputes. HMRC’s new general rule is that most such payments will...
29 October 2020
Boulting: jurisdiction and the rule of law premium
Card image Adam Craggs, Robert Waterson, Constantine Christofi
Adam Craggs, Robert Waterson and Constantine Christofi (RPC) examine the High Court decision that refused permission to bring a judicial review claim against HMRC.
2 October 2020
The new powers tackling promoters of avoidance schemes premium
Card image Helen McGhee
Helen McGhee (Joseph Hage Aaronson) considers the new draft provisions for inclusion in Finance Bill 2021 that strengthen three existing regimes.
29 September 2020
Do HMRC’s allegations of fraud against GE signal a new era in tax investigations? starpremium
Card image Helen Buchanan
Card image John Tolman
Helen Buchanan and John Tolman (Freshfields Bruckhaus Deringer) examine what is effectively the pilot episode for an upcoming courtroom drama.
10 September 2020
Section 103: expanding the scope of automated decisions by HMRC? premium
Card image Hannah Manning, Sophie Lloyd, Laura Jackson

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
The proposed ‘financial institution notice’

Loosening up access to information.

4 August 2020
Standards in tax: the influence of economics and politics on tax policy and tax professionals starpremium
Card image Steve Edge
Steve Edge (Slaughter and May) discusses the competing objectives of policymakers, advisers and taxpayers.
29 July 2020
HMRC’s broad and bold ambition
Card image Paul Aplin OBE
Former ICAEW president Paul Aplin OBE looks at the government’s ten year strategy for HMRC’s digital services and administrative powers.
29 July 2020
EDITOR'S PICKstar
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M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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