HMRC POWERS

Kate Ison

Jessica Hocking

A recent Court of Appeal decision reaffirms HMRC’s right to conduct enquiries on an ‘informal’ premise even where there is no statutory basis, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

Chris Nyland

The treatment of call options had been considered settled for over 40 years, but HMRC now wishes to reimagine it. Chris Nyland (Gowling WLG) analyses the merits of HMRC’s logic and its actions.

Emily Clark

Sometimes you can be too relaxed.

David Whiscombe

The unsatisfactory truth.

Adam Craggs

Constantine Christofi

Your quarterly review of developments in the contentious tax world, by Adam Craggs and Constantine Christofi (RPC).

James Austen

The tribunal decides it has jurisdiction to determine domicile in closure notice applications.

Andrew Sackey

Jason Collins

HMRC is providing assistance where practicable and enforcement when necessary, write Andrew Sackey and Jason Collins (Pinsent Masons).

Richard Jeens

Tom Windsor

The recent tribunal decision in Credit Suisse Securities provides important guidance on when notice of enquiry is and is not given, as Richard Jeens and Tom Windsor (Slaughter and May) explain.

Andrew Sackey

Andrew Sackey (Pinsent Masons) reflects on how HMRC has learnt the art of collaboration to deliver an increasingly joined up and globally consistent compliance message.