INVESTIGATIONS

Peter Nias

The president of the tax chamber of the First-tier Tribunal has issued a practice statement on the use of alternative dispute resolution in tax disputes. Peter Nias (Pump Court Tax Chambers), who was instrumental in its issue, considers its significance and what it can mean for tax dispute management.

Adam Craggs

Constantine Christofi

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

Rob Mason

Andrew Howard

Two former London bankers have been found guilty of tax evasion in the first criminal trial related to ‘cum-ex’ trades. Rob Mason (Forensic Risk Alliance) and Andrew Howard (Ropes & Gray) consider the UK impact.

Ashley Greenbank

HMRC is pedalling lightly on some aspects of tax investigations during the current Covid-19 pandemic, but that does not mean that potential tax liabilities have been forgotten.

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.

Kate Ison

Jessica Hocking

This year has seen an increasing compliance burden for companies, an expansion of HMRC powers and a reminder of the important role of the courts, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

Ami Jack

Ami Jack (Smith & Williamson) sets out a guide to the main political parties’ tax proposals in the run-up to the general election.

Catherine Robins

Steven Porter

The government intends to change the law retrospectively to make it clear that HMRC can use automated processes to issue notices to file returns and to issue penalties, report Catherine Robins and Steven Porter (Pinsent Masons).