Welcome to the first edition of MOT Voice, our new publication keeping you updated on tax administration and disputes.
Jim Wilson examines the approach being taken to large company tax corporate governance.
Anton Lane describes how advisers can manage their own and a client’s risks when HMRC opens an enquiry
Keith Gordon reviews the Upper Tribunal’s decision in Raftopoulou
Bryan Mason explains what is so ‘alternative’ about alternative dispute resolution
Rory Mullan explains that the approach of HMRC is at odds with that of the European Court of Human Rights
Keith Gordon reviews the First-tier Tribunal’s decision in PML Accounting Ltd v HMRC  UKFTT 040 (TC)
Dr John Avery Jones considers one aspect of the Supreme Court’s decision in Pendragon
Keith Gordon reviews the First-tier’s decision in Barrett v HMRC  UKFTT 0329 (TC)
Michael Avient and Heather Williams warn recipients of accelerated payment notices to beware of HMRC’s maxim