Management of taxes

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HMRC Powers
1 February 2018

Keith Gordon considers a recent judicial review claim which examines the geographical reach of HMRC’s information powers

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Tax evasion
1 January 2018

Helen Adams considers the findings of research commissioned by HMRC into tax evasion and the sharing economy and what more could be done to improve compliance

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HMRC manuals
1 January 2018

Keith Gordon considers a recent judicial review claim concerning the extent to which taxpayers can rely on the contents of HMRC’s manuals

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Making Tax Digital
1 December 2017

There were almost audible sighs of relief when the Financial Secretary to the Treasury announced in July a deferral of the MTD timetable for income tax. However, the timetable for VAT did not change, and this has a greater impact than many think. Richard Wild provides an update

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VAT and Identity
1 December 2017

Keith Gordon considers a recent VAT case concerning the identity of the person to whom services were provided

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MOT Voice
22 November 2017

John Cassidy highlights the importance of the recently enacted provisions

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MOT Voice
7 November 2017

Adrian Rudd sets out some of the implications of the provisions regarding errors in taxpayer documents

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Corporate interest restriction
1 November 2017

Adeline Chan and Roger Muray provide an HMRC perspective on the corporate interest restriction

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Tax evasion
1 November 2017

Jon Preshaw considers the new provisions for sanctioning enablers of evasion and offshore non-compliance, and looks at the new steps for advisers

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Working Tax Credits
1 November 2017

Keith Gordon considers a recent tax credits case which turns on the definition of carrying on a trade