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ODF
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Disclosures lead to criminal inquiries
'A clear indication HMRC are stepping-up fight against evasion'
LDF 'will raise only half its target yield'
New restrictions could stymie initiative, says tax partner
ODF registrants sought for interviews
HMRC letter seeks better understanding of offshore account holders
New queries, issue 4254
Tax issues faced by two care homes; cost of obtaining loan finance; basis of trust’s ten-year charge calculations; making a disclosure under the LDF
I’m a medic!
MIKE TRUMAN finds that it is not as easy to get into the tax health plan as first reports suggested
Last of its kind
MIKE TRUMAN interviews the Permanent Secretary for Tax, Dave Hartnett, on the past, present and future of offshore disclosure
Stringing it out
How many more disclosure opportunities are there going to be? MIKE TRUMAN wants to know
Offshore disclosure support launched
NDO podcast and LDF helpline
Golden opening
SIMON AIREY gives an overview of the FA 2008, Sch 36 notices against financial institutions
Lessons learnt?
PHIL BERWICK considers issues arising under the new disclosure opportunity and whether HMRC learnt any lessons from the offshore disclosure facility
Banks forced to reveal offshore client details
NDO orders issued to 300-plus institutions - but do HMRC have resources to process data?
UK launches Liechtenstein disclosure facility
Scheme criticised for 'unfair' differences from NDO
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READERS'
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Readers’ forum: Have we made partial exemption errors?
Readers’ forum: Foreign employer
Readers’ forum: Should we raise a glass to HMRC at the Christmas bash?
Readers’ forum: Portfolio career
New queries: 11 December 2025
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NEWS
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VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity
HMRC crackdown on large EU businesses intensifies
DEADLINE DATES
Deadline dates for January 2026
CASES
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Annexe was viable as a single dwelling
No reasonable excuse for submitting late returns
Claimant was not self-employed
Mixed use rates apply to country estate
Taxpayer’s behaviour was unreasonable
MOST POPULAR
This week's opinion: 11 December 2025
VAT receipts surge again in 2024-25
New advisory fuel rates from December
Festive period reporting in real time
Removal of milk exemption from levy introduces complexity