It's not my fault
Before I took the case of SP Taylor to the First-tier Tribunal (FTT), HMRC appeared not to accept any reasonable excuse ...
Management of taxes
Management of taxes
Last chance HMRC
For most tax advisers, the mere mention of judicial review sends shivers down the spine.
Careless tax
Practitioners will be familiar with the concept of culpability principally in the context of HMRC enquiries into the acc...
Most popular reads
Latest briefings
Spiced up exchange
No one knows the true scale of tax evasion.
Spirit of the law
One of the interesting phrases used in the recent consultation, Improving Large Business Compliance, is ‘the spirit of t...
Transforming Service
HMRC’s overall aim is simple: to make it easier for customers to pay the right amount of tax at the right time....
Great expectations
The acquisition of an asset and its subsequent lease back to the vendor is known as a sale and leaseback (S&L) trans...
HMRC powers' survey
The CIOT and ATT’s survey of members in February 2015 was their first in five years to seek views on on HMRC Powers: Pen...
Deal or no deal
It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without ...
Earlier warnings
Finance Bill 2015 includes a bundle of measures around the disclosure of tax avoidance schemes (DOTAS) rules for direct ...