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05 December 2016
New UK criminal offences of failing to prevent facilitation of tax evasion
In our October 2016 briefing, we reported on the publication of the Criminal Finances Bill 2016–17. The Bill introduces a range of new measures to fight …
03 June 2016
Alternatives to Litigation
HMRC is responsible for the collection and management of tax in the UK. It has a wide discretion in doing so, and in how it goes about litigating …
18 May 2016
Do settlement agreements bind HMRC?
In the course of giving oral evidence to the Public Accounts Committee (the "PAC") in relation to the well-publicised settlement agreement concluded with …
18 January 2016
Taxation of Restitution Interest Payments
The UK Government has introduced a new 45% tax charge on awards of restitution interest paid by HMRC to companies in relation to claims for tax paid …
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