Tax update, September 2017

Published on 07 September 2017

In this month’s update we report on HMRC’s new guidance on asset-based penalties for offshore inaccuracies; the GAAR Advisory Panel’s first published opinion on tax planning involving gold bullion and Spotlight 39 on measures designed to avoid the 2019 EBT loan charge.

We also comment on three recent cases on HMRC’s failure to comply with the Tribunal Rules; obtaining a closure notice direction from the Tribunal forcing HMRC to close its enquiries and a successful appeal against a discovery assessment.

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