Since 1927 the leading authority on tax law, practice and administration
'A clear indication HMRC are stepping-up fight against evasion'
New restrictions could stymie initiative, says tax partner
HMRC letter seeks better understanding of offshore account holders
Tax issues faced by two care homes; cost of obtaining loan finance; basis of trust’s ten-year charge calculations; making a disclosure under the LDF
MIKE TRUMAN finds that it is not as easy to get into the tax health plan as first reports suggested
MIKE TRUMAN interviews the Permanent Secretary for Tax, Dave Hartnett, on the past, present and future of offshore disclosure
How many more disclosure opportunities are there going to be? MIKE TRUMAN wants to know
NDO podcast and LDF helpline
SIMON AIREY gives an overview of the FA 2008, Sch 36 notices against financial institutions
PHIL BERWICK considers issues arising under the new disclosure opportunity and whether HMRC learnt any lessons from the offshore disclosure facility
NDO orders issued to 300-plus institutions - but do HMRC have resources to process data?
Scheme criticised for 'unfair' differences from NDO
Show
12
READERS'
FORUM 
Tax tip: Employee share awards and internationally mobile employees in the UK
Readers’ forum: Tax treatment of compensatory payment
Readers’ forum: Extending a business trip for private holiday
Readers’ forum: Difficulty of trying to prove a negative
Readers’ forum: Is there VAT on late payment interest or is it extra rent?
PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
Download the exclusive Xero
free report here.
Download the exclusive Xero
free report here.
New queries
NEWS 
CASES
Copyright © 2025 LexisNexis
