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ARTICLES
Dangerous delivery of documents
An important new penalty case.
The implications of the Panama papers for advisers and their clients.
The new penalties regime for offshore evasion
Misconceptions about tax investigations
The proposals for introducing the automatic exchange of information between UK sovereign tax havens and HMRC
HMRC's latest powers review consultation document is subject to examination by JOHN CASSIDY and PAUL CLARKE. Is the taxman putting his teeth back in?
JOHN CASSIDY comments on HMRC's use of intervention letters and the discovery provisions for those who did not use the offshore disclosure facility
HMRC is going after those offshore account holders who did not use the offshore disclosure facility. JOHN CASSIDY examines how the department will do this
JOHN CASSIDY considers what happens now that the offshore disclosure facility registration window has closed
PETER PENNEYCARD and JOHN CASSIDY look at some practical dilemmas for practitioners caused by the EU Savings Directive.
JOHN CASSIDY examines the parallels between a landmark pre-self-assessment tax investigation and the present day.
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