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HMRC
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7
Moving the goalposts … again
Moving the goalposts again
Collins Construction Ltd: Contracted out and subsidised R&D – take two
Take two
State of tax administration: Rising tax debts, falling customer services and misfiring compliance
The state of tax administration
Importance of providing the right evidence
All important evidence
What does the Emile Heskey case teach costs lawyers about battles with HMRC?
An important lesson
Spectrum Community Health CIC – single or multiple supply?
Single or multiple?
Surge in enquiries on furnished holiday letting income
Level foundations
(Sub)contracted R&D: Is HMRC getting it right?
Getting it right
HMRC resources used to fight HICBC penalties
Hammer to crack a nut?
Webster v HMRC: Isn’t it ironic?
Isn’t it ironic?
Dealing with a tax dispute and cost orders
Tax disputes
PAC report on HMRC performance: Not good enough
Not good enough
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Tax tip: Do your clients provide their workers with a van?
Readers’ forum: Should we leave it to HMRC to invoke discovery provisions?
Readers’ forum: Most efficient way to get tax relief on equipment
Readers’ forum: Tax implications of remitting monies to the UK
Readers’ forum: Supplies invoice issued late
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NEWS
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More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations
Interest rates lowered after base rate reduction
DEADLINE DATES
Deadline dates: 6 February 2025
CASES
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UK has no taxing rights over oil profits
Forces exclusion confirmed as not applying
Director worked during period of claim
Main purpose of arrangements was to obtain group relief
Requested records were statutory documents
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This week's opinion: 20 February 2025
More collaboration needed to tackle evasion
Views sought on mandating e-invoicing in the UK
Alcohol duty stamp scheme ends in May
Eleven live corporate criminal offence investigations