When can a partial closure notice be required?

In Embiricos v HMRC the Court of Appeal has provided clear guidance on the circumstances in which a partial closure notice can be issued by HMRC to bring finality to a discrete aspect of an enquiry.  Although the decision was concerned with a dispute regarding domicile status, it has broad application and is therefore essential reading for those tasked with handling an HMRC enquiry. Read more

Kandore: information notices and the limits of open justice

The Court of Appeal has considered HMRC's, and the Tribunal's, usual practice of hearing applications for the pre-approval of compulsory information notices in private, and without the participation of the intended recipient of the notice (or, where different, the relevant taxpayer).  Unfortunately for those on the receiving end of such notices, the Court has determined that this practice should continue. Read more

Latest thinking from HMRC on offshore compliance

Within the framework of its "No Safe Havens" tax compliance strategy, HMRC has published two discussion papers concerning aspects of the administration of "offshore" or "international" tax.  You can read more about both papers in this blog post. Read more

No litigation privilege in advice from accountants on tax structure

In this post we consider the recent decision of the High Court in FRC v Frasers Group Plc, a case in which it was held that advice from accountants on a proposed new tax structure was not protected by litigation privilege, even if litigation over the relevant tax affairs was in reasonable contemplation at the time the advice was given. Read more

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

HSF Trust Companies Survey – Tax Insights

We asked trust companies questions about the most significant risk and compliance issues they face. This blogpost, and accompanying podcast, consider the tax issues identified by respondents as most pressing. Read more

Rapid resolution of domicile disputes: be careful what you wish for

In Henkes v HMRC [2020] UKFTT 7645, the First-tier (Tax) Tribunal held that (a) it could (and would) determine the taxpayer’s domicile status when determining an application for the closure of a domicile enquiry and (b) its determination of that issue would be binding in any substantive appeal against a subsequent tax assessment. Read more

The extra-territorial reach of HMRC’s investigatory powers

In R (on the application of Jimenez) v the First-tier Tribunal (Tax Chamber) and HMRC, the Court of Appeal determined that HMRC had power to issue a compulsory information request to an individual outside the UK (for the purpose of checking that individual's tax position). Read more