Voluntary disclosures: how to correct mistakes in tax payments
The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Excheque...
The UK government regards tax compliance checks as a key tool to help tackle the tax gap and fund the Excheque...
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and wh...
Since its formal inception in 2013 (following a successful two-year pilot) Alternative Dispute Resolution (ADR...
HMRC’s ability to assess additional income tax and capital gains tax (CGT) is restricted by statutory assessme...
The curtain comes down Disguised Remuneration (DR) arrangements involve a payment of a loan (often interest f...
There are numerous reasons why people make mistakes with their tax.
HMRC has an ongoing agenda to tackle all forms of ‘non-compliance’.
After many years, enquiry closure notices as we know them are on the ‘endangered species’ list as a result of ...
HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and publi...
The intended aims of what was quickly dubbed HMRC’s ‘naming and shaming’ power are clearly to act as a deterre...