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Featured

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Articles

Here are some featured articles from the latest issue to
preview.

April/May 2020 Issue

HMRC hits the pause button

Jesmin Rahman explains what is happening in HMRC with regard to tax investigations and the Covid-19 pandemic.

Cover all the bases

Alice Kemp explains why in a case of a corporate failure to prevent tax evasion then just having a policy is not enough.

February/March 2020 Issue

Plucked out of thin air?

Mark McLaughlin asks whether some discovery assessments are really made using HMRC’s best judgment.

The power of Schedule 36

Beware the pitfalls of an Information Notice, warns Salman Anwar.

December/January 2019/2020 Issue

HMRC revamps CEST IR35 off payroll working tool

With just months to go until the IR35 off payroll rules start to apply in the private sector, HMRC has published its first update to its controversial check employment status for tax (CEST) tool since it was launched in 2017.

Putting your head above the parapet

Sometimes dealing with HMRC can seem like a war, so here Gary Brothers presents a voluntary disclosure analogy…