No magic money tree
As the world returns, gradually, to full time business on the other side of the Coronavirus pandemic and discovers the ‘...
As the world returns, gradually, to full time business on the other side of the Coronavirus pandemic and discovers the ‘...
I set out in my appearance at the Treasury Select Committee at the start of April how HMRC is playing a vital role to de...
An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance before it eve...
As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the...
In 2019, we saw a number of cases directly addressing the culpability of taxpayers and, in particular, the meaning of de...
Over the past few years, doubts have been raised about whether the Taxes Management Act (TMA) 1970 has kept up with HMRC...
The legislative framework for penalties was intended to provide fixed parameters so that penalties became more standard ...
HMRC is undergoing a transformation to ensure the UK has a tax administration fit for the challenges, changes and opport...
I remember wondering what Chancellor George Osborne could mean when he said in his March 2015 Budget: ‘Twelve million pe...
Tax technology is increasingly seen as the answer for how tax departments can do more with less.