Andy Sharp

ANDY SHARP explains HMRC's new procedure for rolling up those hidden offshore accounts now being disclosed by financial institutions.

The practical impact of HMRC's investigations into offshore accounts held by UK residents is examined by ANDY SHARP.

ANDY SHARP warns practitioners of HMRC's new approach to compliance issues.

ANDY SHARP ponders the future for the Hansard procedure in the light of the Human Rights Act and recent case decisions.

THE INTERACTION BETWEEN investigations conducted in accordance with Code of Practice 9 (also known as the Hansard procedure) and the European Convention on Human Rights or the Human Rights Act was one of the interesting points which was considered in Regina v Allen [2001] STC 1537.