Tax Disputes and Investigations – June 2023

Tax Disputes and Investigations – June 2023

Our regular newsletter highlighting recent developments in the law and practice around Tax Disputes and Investigations. Code of Practice 9 (Contractual Disclosure Facility) Changes HMRC have recently updated their external guidance relating to Code of Practice 9...
Tax Disputes and Investigations – January 2023

Tax Disputes and Investigations – January 2023

HMRC ‘Nudge’ Letters   HMRC have kicked off 2023 with yet another batch of nudge letters. This round of letters targets taxpayers who they suspect have generated income from: Online content creation on digital platforms   Online marketplace sales HMRC are...
Tax Disputes and Investigations – December 2022

Tax Disputes and Investigations – December 2022

Electronic Sales Suppression and Disclosure Facility HMRC have arrested five people suspected of being behind a multimillion-pound global fraud involving the use of software to manipulate sales data to evade tax. This follows a co-ordinated crackdown on suppliers and...
Tribunal criticises HMRC – Is there a reasonable excuse?

HMRC and Discovery Assessments

HMRC’s power to raise discovery assessments continues to be the subject of litigation on a number of fronts. Most recently, both the courts and tribunals have held that discovery assessments were invalid on the basis of ‘staleness’, because they were not made on the...