Russell Cockburn has come across some unusual ‘cultural’ issues and explanations in tax enquiries – and here he shares some of them with us. One of the more interesting, often infuriating and sometimes even rather...
Adam Craggs and Michelle Sloane of RPC LL consider the main criminal powers available to HMRC and how to manage a ‘dawn raid’ HMRC has been under pressure from politicians for some time to...
Russell Cockburn highlights some important issues from his practical experiences when dealing with recent HMRC compliance checks. This month’s article continues the theme I have developed in recent columns and looks at a couple...
Andrew Needham explains what HMRC look for during a VAT inspection, and what checks are carried out. The purpose of a visit In theory, HMRC is supposed to visit businesses to ensure...
Katy Howard and Tom O’Reilly take stock of the latest news on making tax digital. Making tax digital (MTD) has its origins in George Osborne’s famous announcement in the March 2015 Budget, when he...
Mark McLaughlin highlights two recent cases involving penalties for non-compliance in which the taxpayers’ use of professional assistance had contrasting consequences. Whether a taxpayer’s reliance on an agent offers an escape from certain penalties...
Andrew Park highlights a recent tribunal case confirming that HMRC can ignore previous technical conclusions when considering a matter such as domicile in a subsequent tax year. The recent First-tier Tribunal (FTT) decision in...
Gary Ashford provides an update on the various developments taking place on offshore tax evasion and non-compliance. The new client notification requirements In September 2016, the UK government published the International Tax Compliance...
Guy Smith takes a look at some of the key features of making tax digital, with the pilot due to launch shortly, including HMRC ‘prompts’ and ‘nudges’. Making tax digital (MTD) is going to...
Derek Scott and Jim Keys look at HMRC’s new ‘requirement to correct’ and some related issues to consider. For a decade now, tax investigations practitioners have advised people in respect of the various offshore...
Mark McLaughlin highlights the problem of unidentified bank receipts during HMRC enquiries into the tax returns of self-employed individuals. HMRC enquiries into the tax returns of business proprietors often extend into private bank accounts...
Paul Noble comments on the recently published National Audit Office report ‘HMRC’s approach to collecting tax from high net worth individuals’. On 1 November 2016, The National Audit Office (NAO) published a report on...