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Issue : Vol 191, Issue 4893
20 Jun 2023
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IN THIS ISSUE
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2
HMRC nudges people named in Pandora Papers
UK residents mentioned in the 2021 Pandora Papers are being given the chance to correct their tax affairs.HMRC is writing to individuals named in the files of 14 offshore financial service providers...
Tax authority was not on a fishing expedition
Foreign National (
TC8835
)
Documents had been deliberately manipulated
Top-Notch Accountants Limited (
TC8833
)
Reasonable excuse for non-payment during judicial review proceedings
W Archer v CRC, Court of Appeal, 7 June 2023...
Nature of payment to government agency
Swiss Centre Ltd (
TC8825
)
Input tax claims were deliberately overstated
Coonley Trading Ltd (
TC8828
)
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Tax tip: Carried interest and cross-border workers in the private equity sector
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