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HMRC is transforming the tax system, making it easier and quicker for taxpayers to keep on top of their tax affairs.

When George Osborne announced the introduction of digital tax accounts in his 2015 Budget statement, the impact of his comments were not instantly obvious to the average taxpayers, or for many acco

Discovery assessments – under s 29 of the Taxes Management Act 1970 (TMA 1970) – are a perennial concern for tax advisers and taxpayers alike.

On 12 December 2002, the Court of Appeal handed down its decision in the case of Mansworth (HM Inspector of Taxes) v Jelley [2002] EWCA Civ 1829.

For those unsure of the government’s commitment to tackle offshore tax evasion, the measures announced in the 2015 Autumn Statement and Finance Bill 2016 (FB 2016) should leave them in no doubt.

I purchased my first computer in the early 1980s – an Osborne.

There have been a number of changes recently to the way in which HMRC is seeking to work with large businesses, in particular with the additional compliance measures published in the draft Finance

In this first edition, we reflect on some of the changes, enacted and proposed, which have come our way.

There was a time when penalties were relatively simple. If a tax return was wrong, other than through human error, a penalty was charged as a percentage of the additional tax identified.

Editor’s note: the government response was published on the 17th December 2015 and the author has kindly agreed to prepare a commentary on the revised proposals in the next issue of MOT Voice.