APNs, HMRC & The Courts – Guilty Until Proven Innocent?

Accelerated Payment Notices (APNS), Judicial Review and Interim Relief In over 32 years of working in tax, I find it difficult to think of any tax legislation that has been as bitterly contested, both in consultation and subsequently, as the Accelerated Payments provisions eventually enacted in the 2014 Finance Act. […]

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Dave Hartnett

Dave Hartnett, Former HMRC Permanent Secretary, criticised for flouting taxpayer confidentiality

The Supreme Court has today (19 October 2016) issued a judgement criticising the conduct of Dave Hartnett, the former Permanent Secretary in charge of Her Majesty’s Revenue and Customs (HMRC), for remarks he made about Patrick McKenna, founder of the Ingenious Media Group, in an interview in The Times in […]

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Sam Allardyce, HMRC

Sam Allardyce, HMRC and “corruption”

Sam Allardyce, HMRC and “corruption” Sam Allardyce, HMRC and “corruption” During his fateful meeting with undercover reporters from the Telegraph, the England national football team’s erstwhile manager, Sam Allardyce, made some trenchant criticisms of HMRC, accusing them of being the “most corrupt business in our country”. While I am not […]

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Settlements with HMRC: a warning

Settlements with HMRC: A warning

Settlements with HMRC: a warning Although there has been a great deal of litigation regarding tax avoidance arrangements in recent years, many cases have not yet reached the courts. HMRC is keen to settle those cases, preferably without litigation and collect the tax. In last year’s Autumn Statement, the Government announced […]

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fair share of tax

"Fair share of tax" – Does this mean anything to HMRC?

“Fair share of tax”  – Does this mean anything at all to HMRC? If ever there was a topic nearly as hot as immigration in the minds of the general public, it is the question of who does and who does not pay their fair share of tax. What actually constitutes […]

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