Asymmetric information
One of the key topics for tax administrations concerns what academics might call asymmetric information. ...
One of the key topics for tax administrations concerns what academics might call asymmetric information. ...
The taxation of pension schemes was thoroughly overhauled in the Finance Act 2004 with the new rules coming in...
As the world returns, gradually, to full time business on the other side of the Coronavirus pandemic and disco...
I set out in my appearance at the Treasury Select Committee at the start of April how HMRC is playing a vital ...
An ever increasing deluge of ink on the statute books is dedicated to quashing any perceived tax avoidance bef...
As I noted in my January 2020 article ‘What a carry-back!’, there remain a number of unresolved questions conc...
In 2019, we saw a number of cases directly addressing the culpability of taxpayers and, in particular, the mea...
Over the past few years, doubts have been raised about whether the Taxes Management Act (TMA) 1970 has kept up...
The legislative framework for penalties was intended to provide fixed parameters so that penalties became more...
HMRC is undergoing a transformation to ensure the UK has a tax administration fit for the challenges, changes ...