HMRC enquiries & investigations

In the case of Tooth HMRC advanced an argument about the meaning of 'deliberately' in the discovery provisions of TMA 1970 s. 29 which was a brazen attempt to subvert…

This article examines the importance for a taxpayer of making a detailed disclosure with his tax return to HMRC as to his residence and domicile in view of the increasing…

An article based on an actual case on which we advised involving a typical offshore trust and company structure into which HMRC raised an enquiry alleging a deliberate omission by…