Nudging HMRC to be more transparent with its nudge letters

In recent months, HMRC’s Risk and Intelligence Service (RIS) has once again issued “nudge” letters to individuals who HMRC believes have offshore income and gains that could be liable to UK tax. The “nudge” letters we have seen were issued...

An error of Judgement?

A recent First Tier Tribunal decision in Tasneem Arif v The Commissioners for H M Revenue and Customs [2019] UKFTT 7 (TC) which involved an appeal against an information notice raises the question of what a taxpayer might do if...

GAAR Advisory Body puts another nail in the coffin of Tax Avoidance

HMRC published on its website the General Anti Abuse Rule (GAAR) Advisory body decisions made on 12 October 2018 in respect of two Tax Avoidance Arrangements designed to circumvent the Part 7A Income Taxes (Earnings and Pensions) Act (ITEPA) 2003...