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  1. Legal news
    15 January 2019
    Profit Diversion Compliance Facility (“the PDCF”) - last chance for businesses to correct their tax affairs

    On 10 January 2019, HMRC announced a new voluntary disclosure facility that gives companies an opportunity to disclose and correct any tax inaccuracies relating to profits diverted out of the UK. The PDCF is being ...

  2. Legal news
    04 August 2020
    Upper Tribunal considers HMRC’s discretion to bring civil or criminal proceedings

    In Lindsay Hackett v HMRC [2020] UKUT 0212 (TCC), the Upper Tribunal was asked to consider a rather unusual position taken by the taxpayer: that HMRC should have initiated criminal proceedings against him rather than ...

  3. Legal news
    13 July 2020
    UK: First arrests made in connection with alleged Coronavirus Bounce Back Loan Scheme fraud

    It was reported on Friday 10 July 2020 that two men were arrested in North London in connection with fraudulent applications to the Coronavirus Bounce Back Loan Scheme (the "BBLS"). In addition to the arrests, the ...

  4. Legal news
    09 September 2020
    UK: COVID-19: what should I do if HMRC suspect my business of furlough fraud?

    HMRC have revealed that up to £3.5 billion in Coronavirus Job Retention Scheme (CJRS) payments may have been claimed fraudulently or as a result of error, and confirmed that enquiries have been opened into 27,000 "high ...

  5. Legal news
    28 July 2020
    UK: New clawback and penalty measures in force for COVID-19 support payments: Businesses given 90 days to correct errors

    On 22 July 2020, the Finance Bill 2020 received Royal Assent and became law. The Finance Act 2020, as it is now known, contains measures to ensure that Coronavirus Job Retention Scheme ("CJRS") or other COVID-19 support ...

  6. Legal news
    30 July 2020
    HMRC’s informal investigation powers confirmed by the Court of Appeal

    In R (JJ Management Consulting LLP and others) v Revenue and Customs Commissioners [2020] EWCA CIV 784, the Court of Appeal confirmed that HMRC are entitled to conduct an informal investigation into a taxpayer's affairs ...

  7. Legal news
    04 June 2020
    UK: HMRC are encouraging employees to report businesses for abuse of the Government's Job Retention Scheme – what if they did?

    HMRC announced that almost 800 people have reported their employers for fraudulently claiming money from the Coronavirus Job Retention Scheme. It is very likely that criminal investigations and prosecutions will follow ...

  8. Legal news
    10 July 2020
    UK: HMRC announce their first "furlough fraud" arrest - only a concern for a small few?

    HMRC have made their first arrest in connection to alleged CJRS fraud. HMRC have previously acknowledged that the scheme was open to abuse and so this latest announcement was perhaps only a matter of time. Nevertheless, ...

  9. Legal news
    04 June 2020
    UK: New tax clawback and penalty measures on COVID-19 support payments: How can businesses protect themselves?

    The UK Government has implemented a number of unprecedented initiatives to help the economy weather the COVID-19 pandemic. This includes various tax-based measures aimed at helping businesses experiencing cash flow ...

  10. Legal news
    03 March 2021
    UK: COVID-19 Business Support Risk Assessment

    At the UK Budget announcement made on 3 March 2021, Chancellor of the Exchequer Rishi Sunak formally announced the creation of a new ‘Taxpayer Protection Taskforce’. The Taskforce will be equipped with 1,265 HMRC staff ...