This paper reviews the tax penalties' regime in the UK, in the context of a general anti-evasion policy. It argues that the global economic crisis has had a significant impact in the UK surcharges and penalties system, intensifying the process initiated before, towards a much tougher regime....

This paper considers the potential impact upon personal income taxes (PIT) of the acceleration of digitalisation and remote working due to the COVID-19 pandemic. The societal changes brought about by the digitalisation of the economy affect all areas of the tax system. Until now, however, most...