Tax

Peace In Our Time [Settling Tax Disputes] – Part 2 – March 2008

Settlement is often the most sensible resolution of any dispute. It is, however, more difficult to reach a settlement of a dispute with the Commissioner (CIR) than it is to settle an ordinary commercial dispute. The first part of this two-part article, published in Taxation Today, Issue 4 (February 2008), explored why settlement is often …

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Peace In Our Time [Settling Tax Disputes] – Part 1 – February 2008

Settlement is often the most sensible resolution of any dispute.  It is, however, more difficult to reach a settlement of a dispute with the Commissioner than it is to settle an ordinary commercial dispute.  The first part of this two-part article explores why settlement is often an attractive way of resolving a dispute, and the reasons why …

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Wham Bam, It’s A Sham!

Wham Bam, It’s A Sham – Taxation Today, December 2007 Nothing is more calculated to raise the temperature of a tax dispute than an allegation of sham, tossed by the Commissioner like a handful of chillies into the slowly cooking stew of a tax dispute.  The recent success of such allegations has been mixed, and well …

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A Trap for Unwary Employers – Criminal Proceedings for Failure to Account for PAYE

Criminal Charges for Failure to Pay PAYE – Taxation Today, November 2007 This year the PAYE scheme reached its 50th birthday, although the event seems to have been accompanied by distinctly muted celebrations. Despite the scheme being a relatively long-standing feature of the tax administration, ignorance or disregard of the obligations which the scheme imposes …

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