TAX RISK

The Public Accounts Committee (PAC) conducted a hearing into HMRC’s annual report and accounts for 2012/13 on Monday. During the often quite heated exchange, Edward Troup, HMRC’s tax assurance commissioner, told the PAC that the tax recovered from a...

HMRC has estimated the tax gap for 2011/12 at £35bn, or 7% of tax due, and suggested that the latest figures reflected a ‘long-term downward trend’.

Roy Millman and Tom Duffy examine the challenges facing the in-house tax function and its relationship with the rest of the company.

Who could be caught by reform proposals on ‘high-risk promoters’? Jonathan Levy considers the likely impact of HMRC’s latest consultation.

Ben Roberts (RPC) compares s 75A with the GAAR, in light of the recent decision in Project Blue.

Findings from the House of Lords Select Committee on Economic Affairs in its report, Tackling tax avoidance in a global economy: is a new approach needed?

Our special report on the much awaited OECD report, with contributions from Paul Morton, Robert Langston, Alison Lobb and Heather Self

Adam Craggs and Jonathan Levy provide a refresher guide to the rules on HMRC’s internal review process

Some immediate reaction on the OECD's Action Plan on Base Erosion and Profit Shifting.

HMRC’s tax assurance commissioner publishes his first annual report on resolving disputes.