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11 July 2007

Issue: 4116 / Categories: Comment & Analysis , HMRC powers , ODF , offshore disclosure facility

Special report

After the amnesty

JOHN CASSIDY considers what happens now that the offshore disclosure facility registration window has closed.

http://www.taxation.co.uk/Articles/2007/07/12/51872/After+the+amnesty.htm

Crime and punishment

PETER BINNING and ELLEN ZEISLER consider HMRC's recovery powers folowing a conviction for tax fraud.

http://www.taxation.co.uk/Articles/2007/07/12/51873/Crime+and+punishment.htm

The balance of power

MICHAEL AVIENT looks at the effect of the disclosure of tax avoidance schemes on HMRC's investigations.

http://www.taxation.co.uk/Articles/2007/07/12/51877/The+balance+of+power.htm

Issue: 4116 / Categories: Comment & Analysis , HMRC powers , ODF , offshore disclosure facility

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NEWS

Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

Third slide

Deadline dates for October 2025

CASES

A company has a life for the purposes of the ten-year charge No evidence that input tax dispute appeal would fail Undisclosed property income was deliberate Preliminary hearing on issues within scope of appeal Role of Martland and Katib in late appeal request

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Deadline dates for October 2025 Creative industries receive record £2.4bn tax relief Time to pay extended to simple assessment debts August Employer Bulletin published Temporary non-residents’ tax returns in focus

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