Past Issues Archive
This archive covers all the articles that appeared in the magazine at least 6 months ago. Enjoy.
December / January 2024
AI: looking beyond the hype by Nick Stobbs
Nick Stobbs explores the realities of using Large Language Models such as ChatGPT for tax research
The complexity of the UK tax code, with its...
Business tax enquiries: take note by Amit Puri
Amit Puri helps you navigate potentially hazardous Business Risk Reviews and explains the role of the Customer Compliance Manager
Whichever part of HMRC a comparatively...
Death and taxes… by Anthony Greenwood
Anthony Greenwood explains the process of disclosing tax errors in relation to a deceased taxpayer
Where a taxpayer has died leaving unresolved errors in their...
Everyone’s a winner? by Peter Fairchild
Peter Fairchild explains how overseas sports stars are taxed in the UK
With the men’s and women’s football World Cups complete, the wait for the...
HMRC launches facility for crypto asset disclosures by Sarah Mawson and Olivia Wiggett
Sarah Mawson and Olivia Wiggett explain how the tax authority’s new disclosure scheme will work
There have been facilities to make online voluntary disclosures to...
You couldn’t make it up! by Mark McLaughlin
Mark McLaughlin points out that there may be unfortunate consequences for clients who turn a blind eye to their agent’s errors
Tax return errors by...
NMW: big challenges lie ahead by Katy Hampton
Katy Hampton unravels the benefits and challenges of 2024’s minimum wage boost
In a landmark move, the government has officially accepted the recommendations put forward...
The great rug-pull in the sky by Andy Wood
Andy Wood guides you through the maze of IHT, estate planning and cryptoassets
As I write this, crypto is in the beginning/middle/end pump. Bitcoin...
Three cheers for Kaye Adams as she wins (yet) again by Dave Chaplin
Dave Chaplin explains why, in the light of Kaye Adams’ battle against the tax man, he is campaigning for a Taxpayer Bill of Rights
After...
To paraphrase John McEnroe: “HMRC, you cannot be serious!” by Tony Margaritelli
My headline on my article in the last issue of this magazine was ‘We are in a perfect storm. Where do we go from...
October / November 2023
The view from the trenches by Dave Wase
Dave Wase describes his experiences of dealing with HMRC’s R&D Tax Credits Volume Compliance Team.
With the UK tax gap estimated to be somewhere north...
Plastic packaging tax: an update by Abigail McGregor
Abigail McGregor crunches the salient numbers for the PPT, introduced in the UK 18 months ago.
The amount of plastic packaging imported into the UK...
Loans to participators: the devil’s in the detail by Peter Vaines
When is a loan repayment not a loan repayment? Peter Vaines offers some thoughts.
To help us pass the time during lockdown, HMRC issued some...
HMRC production orders: what are they and how should you respond? by Adam Craggs and Michelle Sloane
Adam Craggs and Michelle Sloane explore HMRC’s powers to compel the production of documents or information during a criminal investigation.
The ability of HMRC to...
Higher and higher? by Mark McLaughlin
Mark McLaughlin looks at HMRC’s standard for agents and asks whether this approach is necessary and proportionate.
It might be argued that HMRC should get...
Can’t get no Satisfaction by Matt Hill
Disguised Remuneration schemes? More like disguised ‘customer’ service, says Matt Hall.
Since its inception Armadillo has dealt with hundreds of individuals caught up in what...
Anton has a rant! by Anton Lane
nton Lane examines the culture at HMRC and explores the impact of Government policies have on tax avoidance.
A little while ago I was asked...
August / September 2023
VAT deregistration: the nuclear option? by Nicholas McLeman
Nicholas McLeman highlights HMRC’s powers to tackle VAT fraud throughout supply chains.As HMRC’s understanding of fraud and the approach of the Courts in dealing...
Where’s the safeguarding? by Nick Davies
Do HMRC do enough to recognise the truly vulnerable? Do they understand the stress a prolonged investigation brings to bear? The Contentious Tax Group’s...
Not sleeping but dead! by Mark McLaughlin
Mark McLaughlin looks at whether the concept of ‘staleness’ in HMRC discoveries is capable of being resurrected.The facility for a discovery assessment to be...
The hidden dangers of the NMW by Jeni Morris
Jeni Morris explains how organisations can guard against breaking the National Minimum Wage laws.HMRC enforce National Minimum Wage laws; however, many businesses and professional...
It’s a digital jungle out there: a crypto tax roadmap by Andy Wood
In the first in a new series on crypto, Andy Wood creates a mindmap (of sorts) of some of the crypto-related scenarios an adviser...
How many times can you say ‘customer’ and still be wrong? by Tony Margaritelli
HMRC must focus harder on giving TAXPAYERS good, reliable and consistent advice, says Tony Margaritelli.In July, HMRC issued its Professional Standards for compliance. I...
Bounced Out by Elliot Green
Are Bounce Back Loan cases leading to disproportionate director disqualification bans or are they duly deserved? Elliot Green weighs up the evidence.Is Britain bouncing...
BBLS: fraud made simple by Niall Hearty
Niall Hearty assesses the statistics for directors being struck off over abuse of pandemic support schemes.Official figures show that more than half of all...
Back of the net? by Danielle Ford
Danielle Ford and Riocard Hoye explain why HMRC’s big match against the football industry is just kicking off.HMRC has always maintained an interest and...
An illuminating filler by Guy Smith
Guy Smith explains why the tax authority is training its beady eye on the cosmetic medical industry, and outlines potential consequences for operators in...
June / July 2023
Overview of the Tax Tribunals system by Michelle Sloane and Alexis Armitage
Michelle Sloane and Alexis Armitage provide an overview of the tax tribunals system.
The legislative basis for the system of tax appeals in the UK...
Is seeking redress for negligent tax advice worth the effort by Matthew Sharp
Tax can be complicated and mistakes happen, but taxpayers who face issues with HMRC due to bad advice should consider their options, says Matthew...
Sins of the fathers by Graham Webber
Graham Webber provides an update on disguised remuneration schemes and the tax authority’s attitude to them.
For any readers who have followed the articles I...
HMRC drops Clavis Herald criminal investigation by Richard Wynne
Richard Wynne reports on a troubling case where it appears HMRC shot first and asked questions later.
An email is being widely circulated that reports...
Open and shut by Mark McLaughlin
Mark McLaughlin looks at HMRC enquiries into self-assessment returns and considers when it might be appropriate to apply to the First-tier Tribunal for a...
Exploring the past by Gary Brothers and David Pedley
Gary Brothers and David Pedley explain the mechanism by which HMRC can carry out historic enquiries, and ask whether there are sufficient safeguards in...
Navigating NMW compliance for a fair future by Katy Hampton
Katy Hampton explains the common reasons why companies fail to adhere to the minimum wage laws and outlines the 10 common mistakes employers make.
In...
Tax evasion, and what Westminster doesn’t quite grasp by Andrew Park
Andrew Park laments HMRC’s increasing use of data rather than trained staff to recoup unpaid tax, and MPs’ lack of understanding of the issue.
The...