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Showing 21 out of 21 results
DAC 6 Reporting Deferred in the UK
The UK government has today announced that the first reporting deadline under DAC 6 will be deferred for 6 months to allow taxpayers and advisors …
Tax Appeals: Don't Forget ADR
The President of the First-tier Tribunal (Tax) (the "Tribunal”) has today published a practice statement (the “Statement”) on the …
Discovery Assessments after Tooth: it's never too late, it seems
Where a loss of tax has been brought about deliberately by a taxpayer, the time limit for HMRC to raise a discovery assessment is increased from 4 years …
Disclosure of VAT and Indirect Tax Avoidance Schemes
New disclosure obligations in relation to VAT and all indirect taxes were introduced with effect from 1 January 2018. The disclosure obligation will …
When can trustees assert privilege?
Recording: Originally broadcast: 31 October 2017 Faced with requests for disclosure (including from regulators and tax authorities) it can be a …
Privilege: to what is HMRC entitled?
HMRC are not entitled to compel taxpayers or third parties to provide information or documentation that is subject to legal professional privilege, …
The Limits of HMRC's Powers of Investigation
In support of HMRC's powers to enquire into and investigate taxpayers' affairs, Parliament has conferred upon HMRC powers to require taxpayers …
Alternatives to Litigation
HMRC is responsible for the collection and management of tax in the UK. It has a wide discretion in doing so, and in how it goes about litigating …
Do settlement agreements bind HMRC?
In the course of giving oral evidence to the Public Accounts Committee (the "PAC") in relation to the well-publicised settlement agreement …
Showing 21 out of 21 results
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