Issue : Vol 192, Issue 4913

HMRC’s wealthy team has sent letters to a small number of agents and their clients who were involved in property tax planning using a limited liability partnership and corporate member, as...

From 4 December 2023, Revenue Scotland will default to undertaking written tax related correspondence with registered Scottish electronic tax system (SETS) users by text message through its SETS...

The proposed new criminal offence of failing to comply with a stop notice will have robust governance processes, said HMRC in response to concerns raised by the Chartered Institute of Taxation.The...

Forty-eight countries, including the UK, have agreed a joint statement to help combat criminals using crypto-assets to evade tax.The Crypto-Asset Reporting Framework (CARF) is the Organisation for...

HMRC received 157,270 reports from whistleblowers in 2022-23, up 47% from 106,920 in 2021-22, according to new research by international law firm RPC.Adam Craggs, partner and head of RPC's tax...

J Ralph (TC8969)

M Barrett (TC8970)

M Campbell v CRC, Upper Tribunal (Tax and Chancery Chamber), 3 November 2023....

Delinian Ltd (formerly Euromoney Institutional Investor plc) v CRC, Court of Appeal, 3 November 2023...

M Smith and R Corbett (TC8977)