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INVESTIGATIONS


Couldn’t careless? Reasonable care and the role of professional advisers starpremium
Card image Adam Craggs
Card image Constantine Christofi
Whilst taking professional advice will usually mean a taxpayer has taken reasonable care, not taking advice does not necessarily mean a taxpayer has been careless, write Adam Craggs and Constantine Christofi (RPC).
15 February 2023
Early stage tax disputes: a practical guide starpremium
Card image Sophie Lloyd
Card image 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.
16 February 2022
A welcome return to traditional tax investigations premium
Card image Andrew Park
Andrew Park (Andersen in the UK) explains that HMRC must be properly resourced to embark on traditional tax investigations to increase funds for public spending.
18 November 2021
Discovery following Tooth: what should advisers do now? premium
Card image Helen Adams
Helen Adams (BDO) considers the ways the Supreme Court decision will change advisers’ approach to discovery appeals.
8 June 2021
Mehrban: staleness takes the biscuit

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

5 May 2021
The key tax issues for 2021
Card image Jason Collins
Card image Catherine Robins
From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.
7 January 2021
Diverted profits investigations update premium
Card image Jack Prytherch
Jack Prytherch (Bird & Bird) discusses what HMRC will look for in an investigation and the steps MNEs can take to protect themselves.
30 October 2020
COP 9: policy and practice premium
Card image Tori Magill
Tori Magill (Good Cop9) examines the development of COP 9 operational policy and the investigation procedure in practice.
2 September 2020
The proposed ‘financial institution notice’

Loosening up access to information.

4 August 2020
Informal enquiries and voluntary disclosures
Card image Emily Clark
Sometimes you can be too relaxed.
25 June 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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