HMRC enquiries & investigations

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Fatty Degeneration
The Government takes a narrow view of the costs of raising additional revenue.
An Extended Break?
Batten v. HMRC is a case on the SRT in which the pre-SRT rules were in issue and…
A Long Way from home?
During all the recent furore over the fiscal affairs of the Chancellor and his wife, what has most…
Power without Responsibility
Those who deal regularly with matters of domicile and residence know that HMRC routinely requests large shopping lists…
Rediscovery
Sean Kelly v. HMRC [2021] is an interesting case in which assessments were issued in 2016 on the…
An Important Power- To ask nicely
In the case of JJ Management LLP and others v HMRC  [2020] the Court of Appeal found that…