Article Archive | HMRC: Tax Investigations

Past Issues Archive

This archive covers all the articles that appeared in the magazine at least 6 months ago. Enjoy.

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...

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...

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...

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...