Management of taxes

Untangling the Gordion Knot – Carry back claims
Carry back claims

Michael Avient and Heather Williams explain the significance of the De Silva case regarding finality under self-assessment

Unwanted publicity! – HMRC Powers
HMRC Powers

Dawn Register and Helen Adams consider HMRC’s powers to publish details of deliberate tax defaulters, including forthcoming changes, and compare them to similar powers in other jurisdictions

Red card – Appeal process
Appeal process
1 May 2016

Keith Gordon discusses the Court of Appeal’s decision in BPP Holdings Ltd v HMRC [2016] EWCA Civ 121 and the Tribunals’ approach to uncooperative litigants

Digital tax concerns – Making tax digital
Making tax digital
1 April 2016

James Abbott wonders whether new tax digitalisation reporting is a step in the right direction or a mistake waiting to happen

Making tax digital: the view from HMRC
Making tax digital
1 April 2016

Theresa Middleton sets out HMRC’s position on the introduction of digital tax accounts

Distressing tax – Older people
Older people

Jane Frecknall-Hughes , Sharon Collard and Nashid Rizwana Monir report their findings on a scoping study for research on older people’s tax problems

Nowhere to hide? – Discovery Assessments
Discovery Assessments
1 March 2016

Harriet Brown considers the uncertainties that an HMRC discovery assessment can cause

21st Century tax – Digitalisation
Digitalisation
1 February 2016

Bill Dodwell considers the impact of the introduction of digital tax accounts

Under pressure – Offshore evasion
Offshore evasion
1 February 2016

Helen Adams and Jonathan Pitkin consider the tougher environment taxpayers will face for offshore evasion

Are you going to be, Revenue, fair?
Legitimate expectation
1 February 2016

Keith Gordon discusses the High Court’s decision on legitimate expectation in Hely-Hutchinson