Management of taxes

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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

MTD-timetable-VAT
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

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VAT and Identity
1 December 2017

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

Requirement-to-correct-offshore-accounts
MOT Voice
22 November 2017

John Cassidy highlights the importance of the recently enacted provisions

errors-taxpayers-documents
MOT Voice
7 November 2017

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

HMRC-perspective-corporate-interest-restriction
Corporate interest restriction
1 November 2017

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

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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

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Working Tax Credits
1 November 2017

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

Helen Thornley considers some of the items accepted as settlement in lieu of tax
Cultural gifts scheme
1 October 2017

Helen Thornley considers some of the items accepted as settlement in lieu of tax

Keith Gordon discusses the Supreme Court’s decision in HMRC’s appeal in the BPP case
Tribunal procedures
1 October 2017

Keith Gordon discusses the Supreme Court’s decision in HMRC’s appeal in the BPP case