Management of taxes

HMRC Powers
1 February 2018

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

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

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

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

VAT and Identity
1 December 2017

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

MOT Voice
22 November 2017

John Cassidy highlights the importance of the recently enacted provisions

MOT Voice
7 November 2017

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

Corporate interest restriction
1 November 2017

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

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

Working Tax Credits
1 November 2017

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