HMRC Confirms Major Organizational Shake-Up

November 30th 2015

(Originally Published by Tax Analysts)

The U.K. tax authority will close 137 local offices by 2021 and open 13 new regional hubs over 10 years in an effort to modernize its capacities and workforce, a move that critics say will lead to redundancies and even worse customer service.

Proclaiming that it will ‘‘create a tax authority fit for the future,’’ HM Revenue & Customs announced in a November 12 news release that it will also invest in data analytics, new online services and compliance techniques, and new skills and work processes to improve its services to taxpayers and curb tax evasion.

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A beginner’s guide to tax fraud

October 20th 2015

HMRC refer cases internally when they become aware that tax fraud has been committed, or have a suspicion that it has. The first consideration is whether the case is one that is suitable for criminal investigation, in accordance with HMRC’s policy, see below. Key influencing factors will include the nature of the alleged offence, the profile of the taxpayer, and consideration as to whether prosecution is in the public interest. The amount involved is not a material factor. Where, for whatever reason, the case is not pursued along criminal lines, the taxpayer will, usually, be contacted under the Contractual Disclosure Facility, HMRC’s civil fraud investigation process, commented on below.

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Construction – fittings and furniture ownership?

October 20th 2015

Fittings and furniture supplied under a building contract – passing of title – a suggested amendment to JCT

Construction contracts for the development of hotels and care homes often include the supply of some fittings and furniture by the contractor. Depending on the type of facility, the cost of such fittings and furniture can represent a significant sum. If the Employer becomes insolvent after the fittings and furniture are installed, but before paying, the question of ownership comes under the spotlight.

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