Past Issues Archive
This archive covers all the articles that appeared in the magazine at least 6 months ago. Enjoy.
April / May 2023
The Contentious Tax Group: the lowdown by Sarah Scala
In late 2021 Sarah Scala founded The Contentious Tax Group. Here Sarah explains why she decided to create the group and how it benefits...
Send in the clowns by Andy Wood
What’s the difference between the Budget and a circus? One takes place in a big-top filled with clowns and braying onlookers, the other is...
No turning back by Elliot Green
Whether director drawings be changed from dividends to salary after the event is an often- debated issue. The short answer is no – and...
Jumping the R&D hurdles
Jesminara Rahman examines changes in Research and Development tax credits and the Alternative Dispute Resolution (ADR) process.
The tax landscape of Research & Development (R&D)...
Hide and seek? by Mark McLauglin
Mark McLaughlin looks at the status of bank statements requested in HMRC information notices, and the redaction of entries in bank statements.
A request for...
Driven to distraction by Dave Chaplin
Is HMRC’s misfiring IR35 engine about to cause a pile-up, asks Dave Chaplin.
Suppose your car engine repeatedly misfires after years of maintenance neglect, making...
Are protective assessments a back door to discovery? by Salman Anwar
Salman Anwar explains the key considerations for tax advisors dealing with a protective assessment.
The end of the tax year sees a flurry of activity...
February / March 2023
‘To prosecute or not to prosecute’ by Nigel Brown, tax expert at Trident Tax
Nigel Brown explains the dilemma HMRC faces when deciding whether or not to take a fraud case through the courts.
In 2016 HMRC’s Fraud Investigation...
‘The taxman’ by Patrick Way KC, barrister at Field Tax
Patrick Way KC discusses the tax issue that may arise when an artist sells their back catalogue.
Many rock musicians are selling their rights in...
‘Salary advances’ by Susan Ball, Partner, RSM. and Joe Pickering, Associate Director, Employer Solutions, RSM
Salary advances are becoming more commonplace as the cost-of-living crisis bites. Susan Ball and Joe Pickering explain what they are and what factors an...
‘Plus ca change’ by Matt Hall, Director at Armadillo
Plus ca change…?
Matt Hall reminisces about his days working for the Inland Revenue, and wonders if anything has actually changed since that time HMRC...
‘Penalties’ by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP, Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)
Mark McLaughlin highlights a difficulty that can sometimes arise in the calculation of penalties for errors in tax returns.
Taxpayers who submit tax returns to...
‘Lies’ by Tony Monger, former HMRC investigator and investigation team leader
Tony Monger highlights a particularly egregious case where an HMRC invigilation came up with some very fishy conclusions.
Every three months HMRC publishes a list...
‘Director disqualification proceedings explained’ by Elliot Green, founder and CEO of Oliver Elliot
Elliot Green explains how the process works, and why it’s vital a director facing disqualification should seek expert advice.
Director disqualification proceedings arise from an...
‘Be afraid’ by Seb Maley, CEO of Qdos Contractor
Seb Maley explains why we should all be wary of a better-resourced HMRC.
The government will spend an additional £79m to fight tax fraud as...
December / January 2023
“HMRC criminal investigations activity: an update” by George Gillham, Partner and Head of Contentious Tax at Fieldfisher LLP and Jade McCauley, Paralegal at Fieldfisher...
George Gillham and Jade McCauley crunch the numbers, and offer some practical advice on dealing with an HMRC investigation.
This article is aimed at tax...
“It’s a privilege!” by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP, Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)
Mark McLaughlin looks at the legal professional privilege exception from providing documents requested in HMRC information notices.
Information notices have been a key weapon in...
“HMRC is watching you!” by Sian Marsden, Tax Manager, RSM UK
Sian Marsden explains how HMRC utilises a wide range of sources to gauge whether the right amount of tax has been paid.
HMRC receives lots...
“Lack of accuracy costs charity dear” by Les Howard, freelance VAT Consultant, working mainly alongside vatadvice.org, a specialist VAT advisory practice
Les Howard explains why clear communication and keeping concise records are of paramount importance.
A combination of complex VAT matters and less-than-accurate documentation is a...
“Money laundering cases: prosecutions” by John Binns, partner at BCL Solicitors LLP
In the second of his two-part series, John Binns asks the question: is a prosecution inevitable?
Given the seriousness with which the Proceeds of Crime...
“Have you had a ‘nudge’ from HMRC?” by Danielle Ford, Director and Head of Tax Disputes & Resolutions at Haysmacintyre and Riocard Hoye,...
Danielle Ford and Riocard Hoye explain the proliferation of so-called ‘nudge letters’ from HMRC, and have some advice on what to do if a...
“Putting a stop to tax fraud – but how?” by Mala Kapacee, CTA Director
Mala Kapacee discusses the ins and outs of the joint APPG/Taxwatch proposal on the way HMRC treats promoters of tax avoidance schemes.
In October 2022,...
“Where’s the deterrent?” by Alex Dunnagan, Acting Director, TaxWatch
The funding of HMRC’s Taxpayer Protection Taskforce raises serious questions about whether it was the best approach to dealing with Covid fraud, writes Alex...
“Timing is everything” by Rachael Brown, Private Client Tax Manager, Claritas Tax
Rachael Brown outlines some of the implications of HMRC’s decision to align all basis periods with the tax year.
Big changes are on the horizon...
“Why it pays to ask an expert” by Sarah Scala, Associate Partner and Head of Tax Dispute Resolution at Claritas Tax
Sarah Scala explains the practicalities of involving a tax dispute resolution specialist in a dispute between your client and HMRC.
In this article I explain...