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Constantine Christofi

RPC

Articles

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Tinkler - Notice of enquiry invalid

United Kingdom - September 11 2019 In Tinkler v HMRC 2019 EWCA Civ 1392, the Court of Appeal has allowed the taxpayer's appeal and held that HMRC's notice of enquiry under section 9A...

Written statement to Parliament on HMRC’s powers and taxpayer safeguards

United Kingdom - September 5 2019 In a written statement to Parliament, Jesse Norman has set out actions HMRC are taking to maintain and develop public trust in its operations in...

Adam Craggs.

Corrado - follower notice penalty set aside

United Kingdom - September 5 2019 In Giulio Corrado v HMRC 2019 UKFTT 275 (TC), the First-tier Tribunal (FTT) has set aside a follower notice (FN) penalty as the taxpayer's failure...

Adam Craggs.

HMRC consults on draft regulations implementing the requirement to disclose certain cross-border arrangements

United Kingdom - September 5 2019 HMRC is seeking views on new rules that will require the disclosure to HMRC of certain cross-border arrangements that could be used to avoid or evade...

Adam Craggs.

Government response to recommendations on the draft Registration of Overseas Entities Bill

United Kingdom - September 5 2019 The government has published its response to recommendations made by the Joint Committee regarding the draft Registration of Overseas Entities Bill...

Adam Craggs.