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HMRC powers
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18
HMRC’s powers, penalties and safeguards under review
Powers review
Dealing with a tax dispute and cost orders
Tax disputes
HMRC’s new data collection powers
Enhanced powers
Input VAT recovery and fund-raising: where do we stand after Hotel La Tour Ltd?
Beware of ghosts bearing gifts
R&D enquiries – Where are we going?
Where are we going?
HMRC’s approach to compliance
Sledgehammer to crack a nut?
HMRC’s powers to freeze bank accounts
The big freeze
HMRC fails to follow its own guidance in pub conversion case
Puzzling times
Powers map
Summary of changes
A step too far
Is the new powers regime reasonable? MARK MORTON suggests that improvements could be made
More consultations on HMRC powers
New documents cover specialist information and compliance checks
Less is more
RICHARD CURTIS reports on Teresa Graham’s address to the annual meeting of the CIOT
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READERS'
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Tax tip: VAT and private schools
Readers’ forum: Use of the IHT relief for gifts out of income
Readers’ forum: Claiming exchange rate loss in UK tax return
Readers’ forum: Tax effects of moving in with the in-laws
Readers’ forum: Is there VAT on lessons invoiced to school?
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NEWS
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Reinstate rule to waive interest when no tax is due
Cladding work can be zero rated, says HMRC
Salary sacrifice schemes favoured by many employers
Contracted out R&D decisions final
Disclosures of untaxed offshore income jump 22%
DEADLINE DATES
Deadline dates for February 2025
CASES
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Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses
Redress payments included taxable interest
MOST POPULAR
This week's opinion: 16 January 2025
Barn conversion was carried out in two stages
Arguable case for granting of freezing orders
No liability on sale of capital accounts
Salary sacrifice arrangements for expenses