Management of taxes

Internal review
1 May 2015

Andy Wells reviews HMRC’s study of the internal review process

Self assessment
1 May 2015

Keith Gordon discusses a case in which a taxpayer sought repayment of tax by putting in a return more than four years after the year to which it related

EU law
1 April 2015

Keith Gordon reviews a decision by the CJEU where the legality of the UK’s legislation was being challenged

DOTAS
1 March 2015

Jon Preshaw considers the latest changes to the disclosure of tax avoidance schemes rules

1 February 2015

Keith Gordon discusses the validity of £10 daily penalty notices for late tax returns

HMRC communications
1 February 2015

Stephen Relf and Alison Ward explain two new communications initiatives being used by HMRC

Liechtenstein Disclosure Facility
1 February 2015

John Cassidy and Hayley Ives explain why the Liechtenstein Disclosure Facility is still relevant