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HMRC are engaging with the CIOT on the effectiveness of the internal review process and how it might be improved.

For the past five years, there has been a basic time limit in tax of four years. For example, the general limit for claims is four years after the tax year to which the claim relates (s 43).

lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact whatever provision it so wishes), there are in practice some limits on its powers.

Finance Bill 2015 includes a bundle of measures around the disclosure of tax avoidance schemes (DOTAS) rules for direct tax that were announced in the pre-Budget report.

The Liechtenstein Disclosure Facility (LDF) has operated for five years and is due to expire on 5 April 2016.

In my article ‘The rise and fall of Christine Perrin’ in the August 2014 issue of Tax Adviser – which concerned the case of Perrin v HMRC [2014] UKFTT 488 (TC) – I discussed the harmonised

It is easy to think that HMRC are only interested in digital methods of communication these days.