Macfarlanes

In this article for Tax Journal, Sarah Ling and Jackelyn West comment on the “Transformation Roadmap” for the modernisation of HMRC and...

In this article in the Tax Journal, we comment on the recent FTT case, GCH Corporation, which highlighted the potential for tax avoidance...

In this article in the Tax Journal, we comment on how a “careless” mistake can have serious consequences in relation to your tax...

In a Tax Journal article, Gideon Sanitt and Sophie Rhind comment on the recent case of Cooke in the FTT. Although the FTT does not have...

Taxpayers and advisers make widespread use of HMRC’s guidance when interpreting the tax legislation.  However, the guidance is often of...

In a Tax Journal article, Sophie Rhind and Victoria Braid comment on the strict approach taken by the FTT to HMRC’s failure to comply...

In a recent Tax Journal article, Sophie Rhind and Victoria Braid discuss the circumstances in which taxpayers can apply for the...

Following the Supreme Court’s decision in Tooth, questions remained as to the type of knowledge a taxpayer must have when it comes to...

In a recent Tax Journal article Rhiannon Kinghall Were and Lucy Urwin analyse the key themes that will drive tax policy in 2023. The...

Issues surrounding delay by HMRC are back before the FTT, as recent decisions confirm the view that the FTT has jurisdiction to bar HMRC...

In Test Claimants in the Franked Investment Income Group Litigation v HMRC, the Supreme Court redefined the approach to limitation...

The government has proposed offences for corporates who fail to implement adequate measures to prevent the facilitation of financial...