Corporate Criminal Offence – a sleeping tiger?

Corporate Criminal Offence – a sleeping tiger?

Ben Proctor reflects on recent reports of HMRC’s apparent inactivity HMRC has received some criticism in the press this week after a Freedom of Information request by the Bureau of Investigative Journalism and TaxWatch confirmed that HMRC is yet to bring a single...
News Alert – Pandora Papers

News Alert – Pandora Papers

We understand that HMRC have begun to issue letters to taxpayers following their review of the information contained in the Pandora Papers. The Pandora Papers comprise an enormous volume of data (some 11.9 million documents) leaked to the International Consortium of...
Offshore companies with UK property – update

Offshore companies with UK property – update

HMRC have confirmed that they will be undertaking a campaign to address non-compliance with UK tax legislation by companies established outside the UK which hold UK property. There are two types of letters which HMRC will be issuing – A letter which is specifically...
HMRC nudge letters

HMRC nudge letters

HMRC will shortly begin issuing letters to non-UK companies which own UK property. There will be two types of letter – Letters to companies which may be subject to tax as non-resident landlords or subject to tax under the ATED regime. HMRC also note that such income...
Code of Practice 9 enquiries and how we can help

Code of Practice 9 enquiries and how we can help

What is Code of Practice 9? HMRC will initiate an investigation under their Code of Practice 9 (COP9) in cases where they suspect tax fraud. HMRC does not usually disclose what their suspicions are, but you can expect that they will have carried out detailed research...