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It is well known that HMRC take a hard line on the imposition of interest. Many advisers will have heard HMRC explain that the...

This GAAR panel ruling can’t have been a surprise to anyone. However, I can’t really see any basis on which the transactions could...

Two recent cases decided last month, Belloul [2020] UKFTT 312 (TC) and Jacques [2020] UKFTT 311 (TC) contain some really helpful material...

HMRC have now published guidance on the implications of the Finance Act 2020 changes for ongoing disputes and settlement discussions. As...

Now that HMRC are recommencing compliance activity, there are six key issues which I think they’ll be focussing on over the coming...

HMRC’s 'pause' on compliance activity now appears to have ceased. One of the consequence of this is that a number of my clients have...