Management of taxes

Spiced up exchange – OECD's common reporting standard (IStockphoto/oversnap)
OECD's common reporting standard
1 September 2015

Kriyang Karia and Martin Callaghan consider the implications of the common reporting standard in the UK and India

Spirit of law – Parliamentary intent
Parliamentary intent
1 September 2015

Bill Dodwell considers the government’s proposals that large businesses should publish their tax strategy

Transforming service – HMRC customer service ( IStockphoto/Warchi)
HMRC Customer Service
1 September 2015

Elaine Benn , tasked with delivering a range of changes at HMRC over the next year, tells Tax Adviser where the department is now and where it’s heading

Judicial Review – Great expectations
Judicial review

Cassim Atcha and Prathab Jagajeevanram consider the judicial review decision in the cases of Samarkand and Proteus

HMRC powers' survey
HMRC powers
1 August 2015

Stephen Barnfield reviews the results of February’s CIOT and ATT members’ survey

HMRC settlements - Deal or no deal
HMRC settlements
1 July 2015

Keith Gordon discusses a case in which HMRC tried to unwind a VAT agreement previously reached with a taxpayer

Penalties - incorrect returns

Helen Adams and Dawn Register discuss why two cases reached different conclusions on whether penalties were due for errors when a planning scheme failed

Internal review
1 May 2015

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

Accelerated payment notices

Michael Avient and Heather Williams consider how the lines have been drawn with the enforcement of accelerated payment notices

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