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.

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...

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...

‘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...