17 October 2020
Following HMRC’s recent statistics on investigations relating to the corporate criminal offence (CCO), we discuss the potential affects for unsuspecting organisations.
29 September 2020
The Corporate Criminal Offence (CCO) was introduced by the Criminal Finances Act in 2017 and places an obligation on companies and partnerships to prevent people associated with them, typically employees but including anyone acting on the entity’s behalf, from facilitating a third party’s tax evasion. The first a company or partnership may know of a CCO investigation is when HMRC arrives at the door with an arrest warrant for the suspected facilitator.
22 September 2020
30 September is the deadline for settling disguised remuneration tax planning arrangements with HMRC. This is the date to complete the contract process, and agree payment terms, to benefit from the November 2017 settlement terms and avoid the need to report the loan charge.
17 September 2019
As Labour draws up fresh plans for its manifesto, John McDonnell has confirmed that a focus will be on tackling 'enablers' of tax avoidance 'like the big accountancy firms'. Many will be aware that accountancy firms can be held criminally liable for assisting someone with the evasion of tax but could we see similar provisions introduced for advice deemed to be facilitating tax avoidance?
14 May 2019
Leading audit, tax and consulting firm RSM has expanded its tax team in Southampton with the addition of three new specialists to its growing capital allowances, VAT and tax investigations practice.
25 January 2019
Through policy change after policy change, the construction sector has been acutely hit with changes to tax administration over and above other organisations, but is the line between housebuilder or construction firm and tax collector beginning to blur?
15 November 2018
The age of austerity may be coming to an end, but how much has it cost? And how different would it have been if tax evaders, people in the hidden economy and those responsible for criminal attacks on the UK tax system had paid the taxes they ought to have paid?
16 October 2018
The extent to which HMRC can rely on computerised processes has been thrown into doubt by a tax tribunal. As we increasingly move into a digital tax environment, isn't it time for a fundamental review of the basic rules underlying the administration of the tax system?
01 October 2018
A recent tribunal has ruled that third parties are entitled to access skeleton arguments before a hearing. So what does this mean and why does it matter?
14 September 2018
The tax tribunal has recently ruled that a group of football referees are not employees for tax purposes and therefore not subject to PAYE. The ruling is the latest in a raft of cases on employment status, an issue that will remain high on the agenda following news that a high-profile BBC newsreader is set to appeal an earlier decision.