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The tax gap between what is paid and what is owed to HMRC
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and wh...
Lessons from Serpentine
Since its formal inception in 2013 (following a successful two-year pilot) Alternative Dispute Resolution (ADR...
HMRC gets more time
HMRC’s ability to assess additional income tax and capital gains tax (CGT) is restricted by statutory assessme...
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Latest briefings
Masters of disguise
The curtain comes down Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest f...
Behavioural challenge
There are numerous reasons why people make mistakes with their tax.
Set your alarms
HMRC has an ongoing agenda to tackle all forms of ‘non-compliance’.
Seeking closure
After many years, enquiry closure notices as we know them are on the ‘endangered species’ list as a result of ...
A harsher environment
HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and publi...
Unwanted publicity!
The intended aims of what was quickly dubbed HMRC’s ‘naming and shaming’ power are clearly to act as a deterre...
Under pressure
For those unsure of the government’s commitment to tackle offshore tax evasion, the measures announced in the ...