Past Issues Archive
This archive covers all the articles that appeared in the magazine at least 6 months ago. Enjoy.
October / November 2025
AI: tread carefully… by Jesminara Rahman
Jesminara Rahman explains why artificial intelligence cannot, and should not, replace the professional tax adviser.
Artificial Intelligence (AI) has become an inescapable presence in modern...
Heralding a new era of corporate accountability by Nick Scott, Christopher Coltart KC, Christopher Veal and Richard Edmond
Changes to the rules around failure to prevent fraud have now changed – but to what effect? By Nick Scott, Christopher Coltart KC, Christopher...
How to handle a negligence claim by Matthew Sharp
Matthew Sharp explains how to deal with a complaint or potential negligence claim as an accountant or tax specialist.
For most accountants and tax specialists,...
MTD IT: What do insurers expect from us? by Robyn Milstead
What will best practice around PI insurance look like when Making Tax Digital for Income Tax is introduced? Robyn Milstead asked an expert.
With Making...
MTD: It’s my way or the highway by Tony Margaritelli
Tony Margaritelli wonders whether HMRC’s decision to mandate MTD is fair to all taxpayers.
I read a recent post on X (formerly Twitter) concerning an...
PAYE investigations: what to expect by David Brindley and Grant Summers
David Brindley and Grant Summers outline what HMRC is looking for on a PAYE investigation, and how you can protest yourself against one.
HMRC is...
Playing hardball by Phil Allingan
HMRC is getting tough with business with tax arrears, says Phil Allingan, who explains the tactics the tax authority is employing to pressurise them.
As...
Protect yourself by Dave Chaplin
Umbrella legislation is the modern plague tax advisors must quarantine, writes Dave Chaplin.
From April 2026, a new tax avoidance regime will descend upon the...
The DPM and SDLT: a cautionary tale by Paul Rosser
Paul Rosser explains how and why Angela Rayner fell foul of the SDLT rules.
As you no doubt read, Angela Rayner, the then Deputy Prime...
The rise and fall of statutory reviews by Sean Wakeman
Sean Wakeman outlines how the statutory review process works, and explains how and where it could be improved.
A statutory review process was introduced in...
Turning the spotlight on the Spotlight by Gary Brothers
Gary Brothers outlines HMRC’s approach to settling historic avoidance arrangements and wonders whether there are better ways to go about it.
Too much thinking time...
Where’s the humanity? by Barbara Bento and Mia Robinson
After five years of scrutiny from HMRC, Buzzacott managed to prove gifts to a client. were non-taxable. Barbara Bento and Mia Robinson relate a...
You’ve got to know who your friends are by Tony Margaritelli
Tony Margaritelli regrets the current lack of “healthy tension between HMRC and tax professionals”.
As we move inexorably towards the introduction of MTD, I for...
August / September 2025
Accelerating resolution by Nicholas McLeman
Nicholas McLeman discusses strategies to minimise timescales in tax investigations.
As we are all aware, HMRC has access to a wealth of first- and third-party...
Apostle Accounting by Lee Osborne
Lee Osborne, a former client of Apostle Accounting, gives a personal perspective about the nightmare he and his family endured after signing up with...
Apostle – the story so far by Paul Rosser
Paul Rosser relates the sorry tale of Apostle Accounting, since liquidated but still the subject of a police investigation.
Apostle Accounting Limited was incorporated in...
Big fish by Mike Lewis
HMRC’s compliance strategy is under the spotlight, says TaxWatch’s Mike Lewis.
The UK is in a fiscal tight spot. The Chancellor has promised to raise...
HMRC pays for delays by Kate Garcia and Thomas Wilkinson
HMRC delays are held to be reasonable excuse for a taxpayer’s late payment of VAT, a tribunal has ruled. Kate Garcia and Thomas Wilkinson...
Getting the right result by Mala Kapacee
Mala Kapacee runs the rule over HMRC’s efforts to improve dispute resolution.
HMRC recently issued a consultation on improvements to the dispute resolution process (closed...
It Pays to be on Time by Nick Scott and Christopher Colthart
What are the consequences for directors who file company accounts late? Nick Scott and Christopher Colthart explain all.
Under the Companies Act 2006 (CA 2006)...
Time to Come Clean by Sarah Mawson
With HMRC under pressure to ramp up its action against ESS, Sarah Mawson explains why now is the time to disclose.
One year on from...
PCRT, MTD, me and you… by Robyn Milstead
Robyn Milstead talks you through the latest professional guidance around MTD ITSA
I’m honoured to have been invited to contribute regularly to this magazine on...
Umbrella reform: the fog is clearing by Sam Cox
Sam Cox reports on what the umbrella market can expect when new legislation comes into effect in April 2026.
When the Government finally published draft...
Write it Down by Ruby Keeler-Williams
Ruby Keeler-Williams explains why contemporaneous notes are your best defence should a professional dispute arise.
In the current climate of professional negligence claims, the phrase...
June / July 2025
What’s up with Making Tax Digital for Income Tax? by Robyn Milstead
No group affected by the proposed changes to the tax regime is properly prepared: not advisors, not taxpayers – and not even HMRC themselves,...
Welcome to Robyn and a different take on MTD by Tony Margaritelli
We hope you enjoy this issue, packed with features hand-picked to help you do your job better, writes Tony Margaritelli.
Welcome to the latest edition...
Time to blow the whistle? by Nicholas McLeman
Nicholas McLeman considers HM Treasury’s new incentive scheme to tackle tax evasion.
In March 2025, the UK Treasury unveiled a package of new initiatives, including...
Red letter days by Paul Rosser
How fair to claimants and advisors is HMRC’s seemingly scattergun approach to issuing FIS letters? Here Paul Rosser shares some thoughts.
Back in 2022, it...
Proceed with care by Andrew Hopkins
Andrew Hopkins explains the changes to how HMRC views VAT grouping within the care sector.
On 24 April 2025, HMRC published Revenue and Customs Brief...
IHT alert: are you in HMRC’s crosshairs? by Danielle Ford
Danielle Ford explains the raft of recent changes to the inheritance tax regime, set to be rolled out in the coming months and years.
HMRC...
Going for broke by Elliot Green
Elliot Green explains what happens when the voluntary liquidator investigates directors of insolvent companies.
The relationship between liquidator and director does not always finish up...
Funding matters by Matthew Sharp
Matthew Sharp asks: is it possible to get funding for tax disputes?
The familiar problem is this: a tax disputes adviser – solicitor or accountant...
Fighting the good fight by Sarah Scala
Sarah Scala explains the ethos behind the Contentious Tax Group, and describes its modus operandi
I have been a regular contributor to HMRC EIP magazine...
Are they really listening? by Richard Edwards
Richard Edwards highlights the human cost of HMRC tightening access to R&D tax relief.
Over the past 18 months, much has been written about HMRC’s...
ADR: tips for success by Gary Brothers
In this final instalment of his trilogy on the Alternative Dispute Resolution process, Gary Brothers provides some practical tips on how to achieve a...
April / May 2025
The good, the bad and the ugly by Gary Brothers
In the second of a three-part series, Gary Brothers talks through some of the cases his firm has taken through the Alternative Dispute Resolution...
Taming the future by Fiona Campbell
Fiona Campbell outlines the path for a future of responsible AI deployment in the UK Artificial intelligence (AI) is no longer a vision of...
Mind the tax gap by Nicola Kelleher
Nicola Kelleher explains the ways by which HMRC can close the tax gap.The tax gap was estimated at £39.8 billion or 4.8% of tax...
Is this the best HMRC can do? by Tony Margaritelli
Tony Margaritelli highlights a case where the tax authority consistently failed a taxpayer – then simply recommended she complain.In March I came across a...
Is HMRC really closing in on promoters? by Mala Kapacee
Mala Kapacee runs the rule over HMRC’s latest move to tackle tax avoidance. So will it really tackle the deep-lying issues?HMRC has (finally) had...
How small is small? by Dave Chaplin
How do the changes to small business thresholds affect IR35/off-payroll? Dave Chaplin explains all.The government’s recent changes to the ‘small company’ thresholds are designed...
Gino’s Contraband: a sorry tale by Tony Margaritelli
Tony Margaritelli reviews a tale of HMRC failing an honest person (sorry ‘customer’).I picked up the book ‘Gino’s Contraband’ following a posting by Dave...
Future perfect? by Paul Rosser
Paul Rosser charts the rise and rise of AI in the tax consultancy space.Like most advances in technology, people don’t really pay much attention...
A question of Control by Seb Maley
Seb Maley explains how the impact of a long-running and undecided employment status case is already playing out.The issue of employment status never seems...
A load of junk by Nick Davies
Nick Davies comments on the recent case of Rohit Kotecha v HMRC, in which an application to reinstate an appeal was successful despite the...