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20 7月 2021
Kandore: information notices and the limits of open justice
HMRC's powers under Schedule 36 Finance Act 2008 ("Schedule 36") to obtain information relating to a taxpayer's affairs from a third …
09 4月 2021
Latest thinking from HMRC on offshore compliance
Within the framework of its "No Safe Havens" tax compliance strategy, HMRC has published two discussion papers concerning aspects of the …
11 2月 2021
SFO'S extra-territorial reach more limited than HMRC'S, at least for now
The Supreme Court has handed down judgment in the case of R (on the application of KBR, Inc) (Appellant) v Director of the Serious Fraud Office …
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