Tax UK Notes

Whistleblowing on serious tax fraud and avoidance: what businesses need to know

From "Paper Tiger" to a Real Bite: Is Your Business Prepared as HMRC Steps Up Enforcement on Tax Evasion Offences

Insight alert: UK Autumn Budget 2024 – Key tax measures for business

Supreme Court rules on what is "deliberate"

The Supreme Court has dismissed the Revenue's appeal in HMRC v Tooth [2021] UKSC 17, a case concerning whether a "discovery assessment" was …

Danish WHT fraud claim dismissed

The High Court in Skatteforvaltningen v Solo Capital Partners LLP & Ors [2021] EWHC 974 (Comm) ("Solo Capital") has dismissed claims …

HMRC's ability to argue fraudulent misrep hindered

In IGE USA Investments Limited v HMRC [2021] EWCA Civ 534, the Court of Appeal overturned part of an interlocutory decision of the High Court dealing …

HSF Trust Companies Survey - Tax Insights

We asked trust companies questions about the most significant risk and compliance issues they face. The survey mapped which specific tax compliance …

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 …

HMRC's Evasion and Avoidance Strategy: what you need to know

Recording: Originally broadcast Tuesday 5 September 2017 This webinar focussed on recent developments in relation to HMRC's …

New UK criminal offences of failing to prevent facilitation of tax evasion

In our October 2016 briefing, we reported on the publication of the Criminal Finances Bill 2016–17. The Bill introduces a range of new measures to …