Robin Williamson discusses an important consultation published on L Day
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Robin Williamson
Recent Posts
Financial institution notices and the removal of taxpayer safeguards
As is well known, Schedule 36 of Finance Act 2008 gives HMRC extensive powers of information-gathering, search and inspection in order to check a taxpayer’s tax position or (following FA 2021) to...
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Groundhog Day for employment allowance scam
While listening to BBC’s File on 4 “Britain’s Ghost Companies” on 11 May 2021, I experienced a distinct sense of déjà vu.
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Discovery assessments: Supreme Court pronounces on staleness and deliberate inaccuracy
The Supreme Court has released its eagerly awaited judgment in HMRC v Tooth [2021] UKSC 17. In doing so it has handed down its authoritative interpretation of the law on discovery assessments and...
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Winner takes all? How costs are allocated in tax tribunals
Sometimes a court or tribunal has power to make orders about who pays the costs of a trial, whether on its own initiative or on the application of one of the parties. It is usual for such orders for...
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HMRC Charter 2020: Better than before?
The Cambridge English Dictionary defines a charter as ‘a formal statement of the rights of a country's people, or of an organization or a particular social group, that is agreed by or demanded from a...
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Uber v Aslam: The end of the beginning?
On 19 February 2021, the Supreme Court released its decision in Uber BV and others v Aslam and others [2021] UKSC 5, ruling that the appellants (who were Uber drivers) were ‘workers’ under the...
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Withdrawal of gross payment status was ‘disproportionate’
In an interesting First-tier Tribunal case, a judge has found that HMRC’s action in withdrawing gross payment status from a construction company eight years after its offence, when it had been...
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HMRC’s 10-year strategy: A trusted, modern tax administration
As the new year begins, it seems a good time to look ahead to how the tax system might develop in the future. In this article, I will consider HMRC’s 10-year strategy published in July 2020 under the...
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A better deal for the low-income taxpayer
The latest report by the Low Incomes Tax Reform Group (LITRG), ‘A better deal for the low-income taxpayer’, shines a light on aspects of the tax system that can set nasty traps for those who are...
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