The courts continue to find in favour of HMRC in cases involving avoidance schemes, with the most recent example being Vaccine Research Limited Partnership and another v CRC at the Upper Tribunal. With so many …

The question of what constitutes a discovery remains an area of ambiguity, although recent cases tended to have sided with HMRC’s view that virtually anything can be considered a discovery. A further recent case was …

In the recent Autumn Statement, George Osbourne announced several governmental counter-avoidance measures that confirm that the net is closing in on those who subscribe to tax avoidance schemes. A failed tax avoidance scheme marketed by …

HMRC Offer EFRBS Settlement Opportunity HMRC are giving employers the chance to settle open enquiries into the use of employer-financed retirement benefit schemes (EFRBS). The settlement opportunity applies to contributions made by employers on or after …

The Government is planning changes to the taxation system applying to Limited Liability Partnerships.  From 6 April next year, the intention is to categorise “salaried partners” as employees for tax purposes.  This will result in …