Offshore Enabler Penalties

Offshore Enabler Penalties

Penalties for enablers of offshore non-compliance introduced in Finance Act 2016 have now been effective for more than 2 years. The penalties are potentially very wide-ranging, applying in any circumstances where a person ‘enables’ offshore non-compliance. Enabling...
HMRC and Discovery Assessments

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...
Publications

Publications

Published articles by Jon Preshaw can be viewed in the links below. ‘Vitol Aviation, closure notices and DPT enquiries: ‘enough already’? | Tax Journal 21 October 2021...