Management of taxes

Anton Lane provides an overview of the issues an adviser needs to consider representing a client in discussions about planning with HMRC

Patrick Cannon and Simon Farrell QC examine what remedies users of Disguised Remuneration arrangements may have against the advisers and IFAs who recommended they enter into the arrangements

Ross Birkbeck considers the effect of recent cases on Accelerated Payment Notices

Keith Gordon considers a recent Upper Tribunal case which revisits the question as to when a discovery assessment is valid