The stand-off between HMRC and taxpayers is only exacerbated when it comes to tax investigations which drag on for years, but partial closure notices (PCNs) at least offer some expectation of an outcome, albeit not final. David Lewis, partner at Mazars, explains
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
Changes to tax rules will see UK real estate gains of offshore collective investment vehicles (CIVs) face new tax charges, but there are some exemptions so it is not all bad news for investors. Mark Cawthron LLB CTA explains
A church in Bournemouth has won its appeal that its newly built annex to its main building should be zero-rated for VAT, after a First Tier Tribunal (FTT) found HMRC’s decision to seek VAT payments was based on largely out of date plans for the development
In this month’s tax updates, three BBC presenters lose IR35 case, Apple tax demand ‘defies reality’, Glencore wins £51m transfer pricing appeal, HMRC does not understand small business, 120,000 miss MTD deadline, double NIC Brexit warning, and NHS pension tax consultation
In this month’s legal updates, Sophie Brookes, partner at Gateley plc, considers failed tax claim in Stobart, whether interim accounts are acceptable for dividend distribution in Burnden Holdings and directors’ duties during a management buyout
An Upper Tribunal for Scotland ruling has highlighted administrative issues over the issue of penalty notices for Land and Buildings Transaction Tax late payments, but Revenue Scotland vows to continue charging daily penalties
Meg Wilson CTA examines the proposals to change the rules to allow HMRC to recover more money from insolvent businesses, including reverting to secondary preferential creditor status
HMRC has published its first detailed guidance on how new rules for off-payroll workers (IR35) will operate in the private sector when the responsibility for determining individual’s employment status moves to employers in April next year, reports Pat Sweet
The UK continues to charge VAT on e-books, audio books and online newspapers despite changes to EU VAT rules introduced last year and since adopted by a growing number of member states
Just over two months before major changes to VAT invoicing take effect for the construction industry, two thirds of SMEs in the sector know nothing about the new reverse charge regime, reports Pat Sweet
Croner-i tax writer Sarah Kay looks at the consequences of selling an asset covered by the capital goods scheme (CGS) before an arrangement expires, potential tax liabilities and HMRC's discretion over the application of disposal tests
HMRC has updated the accounting rules for adjustments to VAT when there are increases or reductions in the price of goods or services, set to come into effect in September
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