HMRC POWERS

James Austen

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

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.

Sarah Stenton

Lisa Vanderheide

Sarah Stenton and Lisa Vanderheide (Stewarts) examine HMRC’s approach to the charging of interest, and argue that it's time for a change.

Nick Skerrett

Heather Rowlands

Nick Skerrett and Heather Rowlands (Simmons & Simmons) discuss a landfill tax decision that is of wider interest as an example of HMRC rowing back on published guidance to minimise exposure to claims.

Sarah Stenton

Lisa Vanderheide

Despite its critics, the COP 9 process appears to be here to stay. Sarah Stenton and Lisa Vanderheide (Stewarts) provide practical insights for advisers.

Something of a game changer?