A Comedy of errors
For many years, the necessary conditions for a discovery assessment were well known and understood.
For many years, the necessary conditions for a discovery assessment were well known and understood.
Big Bang’ announcements provide wonderful soundbites for the press. Yet many fail on implementation.
Tax is at the top of the political agenda and many substantial changes are taking place, partly as a response to politic...
In the May 2015 issue of Tax Adviser, I wrote about the Upper Tribunal’s decision in R (oao Higgs) v HMRC [2...
The decision in The Queen on the Application of Mr De Silva and Anr v The Commissioners for Her Majesty’s Revenue and Cu...
The intended aims of what was quickly dubbed HMRC’s ‘naming and shaming’ power are clearly to act as a deterrent for tho...
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
When George Osborne announced the introduction of digital tax accounts in his 2015 Budget statement, the impact of his c...
HMRC is transforming the tax system, making it easier and quicker for taxpayers to keep on top of their tax affairs....