Investigations

HMRC’s tax assurance commissioner (TAC) Edward Troup handled 22 cases in the first six months of his appointment, according to a report that covers the department’s newest approach to resolving disputes with taxpayers.

Are HMRC guilty of deceitful behaviour in their clampdown on dishonest agents?

Pointers on instructing a barrister appropriately and effectively

CRC v Atlantic Electronics Ltd, Court of Appeal

CRC v Ben Nevis (Holdings) Ltd and another company, Court of Appeal

HMRC have published legislation to allow businesses to comply with due diligence and reporting obligations under the accord between the UK and US governments to improve international tax compliance and implement the US Foreign Account Tax Compliance Act (FATCA).

The International Tax Compliance (United States of America) Regulations 2013 imposes new and substantial burdens on UK firms in identifying American taxpayers, and in reporting information to the Internal Revenue Service (IRS) in the States.

Taking the position of a partner who disagrees with the outcome of an enquiry into a partnership return

European finance ministers have settled the mandate for the European Commission to negotiate stalled tax transparency agreements with countries including Switzerland and Liechtenstein, in a critical step towards confirming the amended Savings Directive and establishing greater levels of automatic tax information exchange in the European Union (EU).

O’Flaherty v CRC, Upper Tribunal (Tax and Chancery Chamber)

HMRC working with overseas counterparts to analyse 400gb of info

HMRC have agreed to change their dealings with represented taxpayers when making corporation tax and income tax checks in the single compliance process (SCP) trial.

A sub-group of the compliance reform forum, which includes representatives from the professional bodies and the Revenue to monitor progress of the SCP pilot, expressed concern about the taxman’s opening approach in the process: to contact the taxpayer directly, even where there was authorisation in place for an agent to act on the taxpayer's behalf.

British overseas territories with significant financial centres have signed up to the government’s strategy to create global tax transparency.