Starting this month, HMRC is enhancing Business Risk Review with a new approach to assessing the level of tax compliance at the UK’s biggest companies, adopting a more graduated series of risk ratings which it says will encourage greater compliance

Audit fees could increase by up to 25% over the next three years as auditors come under regulatory pressure to provide higher quality audit to listed companies, warns Paul Eagland, BDO managing partner. Sara White reports

The corporate offence of failure to prevent the facilitation of tax evasion under the Criminal Finances Act 2017 has not been as effective as HMRC originally expected. David Sleight, criminal litigation partner at Kingsley Napley, asks why there have been so few HMRC investigations two years on