DAC 6 Reporting Deferred in the UK

The UK government has today announced that the first reporting deadline under DAC 6 will be deferred for 6 months to allow taxpayers and advisors impacted by COVID-19 additional time to comply with their obligations. The first reports under DAC 6 will now be due by 31 January 2021. Read more

Tax Appeals: Don’t Forget ADR

A Practice Direction issued by the President of the First-tier Tribunal (Tax) reminds taxpayers to consider whether it may be appropriate to engage with HMRC regarding the use of ADR.

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Discovery Assessments after Tooth: it’s never too late, it seems

Where a loss of tax has been brought about deliberately by a taxpayer, the time limit for HMRC to raise a discovery assessment is increased from 4 years to 20 years.  In The Commissioners for HMRC v Raymond Tooth, the Court of Appeal held that for an inaccuracy to be "deliberate", there need not be any culpable conduct attributable to the taxpayer in question. Read more

When can trustees assert privilege?

In this webinar, we tackle some of the tricky issues relating to legal professional privilege that can arise in cross border and regulatory contexts, including tax investigations. Read more

Privilege: to what is HMRC entitled?

HMRC are not entitled to compel taxpayers or third parties to provide information or documentation that is subject to legal professional privilege, whether in the context of an enquiry, investigation or litigation.  In the context of corporate clients, the recent decision in the RBS Rights Issue Litigation [2016] EWHC 1017 (QB) has compounded uncertainty about what communications are privileged.  This article considers that decision in detail. Read more

Alternatives to Litigation

This article considers the potential advantages of using ADR in tax disputes, how those ADR processes work, and how HMRC makes decisions relevant to the settlement of disputes by way of ADR. Read more

Do settlement agreements bind HMRC?

In light of the Commissioners' evidence to the Public Accounts Committee about the circumstances in which HMRC can resile from a settlement, this article considers what the law actually says on the matter. Read more