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The OTS celebrates its 10th birthday on 20 July. It was set up by the Coalition government with the express purpose of trying to simplify the UK tax system.

In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial review claim where the claimant taxpayers sought the Court’s supervis

The taxation of pension schemes was thoroughly overhauled in the Finance Act 2004 with the new rules coming into force on 'A-Day' (though because of the extent of the changes this was postponed by

One of the key topics for tax administrations concerns what academics might call asymmetric information.

I set out in my appearance at the Treasury Select Committee at the start of April how HMRC is playing a vital role to deliver the latest government responses to the Covid-19 outbreak and at the sam

As the world returns, gradually, to full time business on the other side of the Coronavirus pandemic and discovers the ‘new normal’, it will, for a range of reasons, be a very different environment

As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions concerning the operation of the Self Assessment code, with one of the problem areas be

An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance before it even sees the light of day. 

The legislative framework for penalties was intended to provide fixed parameters so that penalties became more standard for all taxpayers; i.e. treating taxpayers equally.

Over the past few years, doubts have been raised about whether the Taxes Management Act (TMA) 1970 has kept up with HMRC’s practices.