Past Issues Archive
This archive covers all the articles that appeared in the magazine at least 6 months ago. Enjoy.
October / November 2020
Jesminara Rahman explains what you need to know to about digital records to prepare for the digitalisation of tax compliance.
“Seeing reason” by Robin Williamson MBE CTA (Fellow), author and commentator on tax, welfare and public policy
The tribunal is the arbiter of fact when it comes to the reasonable excuse defence, says Robin Williamson, who explains all with reference to some recent cases.
JD Ghosh of Winslows Tax explains updates to the rules around employee share schemes.
Les Howard highlights the VAT issues that arose during a recent HMRC investigation.
“Improve… or else!” by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP, consultant with The TACS Partnership LLP
Mark McLaughlin looks at penalties for errors in tax returns, etc. attributable to someone other than the taxpayer, and possible future sanctions against tax advisers.
“How far can HMRC go?” by Mala Kapacee specialist in preparation of disclosures to HMRC and resolution of tax enquiries
Now the loan charge deadline has passed, it’s time for us to take a step back and look at how the relationship between HMRC and the profession has evolved, writes Mala Kapacee.
“HMRC letters: ‘Your offshore assets, income or gains’” by Helen French, Senior Tax Manager at Frank Hirth and Kugan Panchalingam, Senior Tax Manager at...
Kugan Panchalingam and Helen French discuss HMRC’s increasing use of so-called nudge letters to prompt taxpayers into paying more tax.
“Furlough fraud: what’s HMRC to do?” by Salman Anwar, Senior Manager in Mazars Tax Investigations and Haris Rehman, Assistant Manager in Mazars Tax Investigations...
Salman Anwar and Haris Rehman explore abuse of the government’s job retention scheme and analyse HMRC’s response to it.
“Corporate Criminal Offence: three years on” by Sarah Mawson and David Francis, Head of Tax Dispute Resolution, Grant Thornton UK LLP
Sarah Mawson and David Francis of Grant Thornton explain why businesses both large and small must protect themselves against third-party tax fraudsters.
“ADR: what’s it all about then?” by Paul Clarke, Tax Resolution Director at Brown Butler Chartered Accountants
Paul Clarke explains which type of disputes are suited to the Alternative Dispute Resolution, and shares some examples of where it has worked.
August / September 2020
“Furlough: uses and abuses” by Michelle Sloane, Partner in RPC’s Tax Disputes Team and Alice Kemp, Barrister in RPC’s Tax Disputes Team
Michelle Sloane and Alice Kemp examine HMRC’s new powers to investigate abuse of the CJRS.
“Covid-19: how is the taxman faring?” by Sarah Mawson and Mike Walden, National Tax Dispute Resolution team at Grant Thornton UK LLP
Sarah Mawson and Mike Walden examine HMRC’s response to the Coronavirus pandemic.
“Can you say no?” by Salman Anwar, Senior Manager in Mazars Tax Investigations team and Haris Rehman, Assistant Manager in Mazars Tax Investigations Team
When HMRC makes a request for a personal bank statement can you refuse? Salman Anwar and Haris Rehman explains the ins and outs of this thorny issue.
“Choose your partners carefully” by Les Howard, partner in vatadvice.org, a specialist VAT practice based in Cambridgeshire
Les Howard reviews the Sandham Upper Tier case and explains its implications for partnership liability.
“More than you bargained for!” by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP is a consultant with The TACS Partnership LLP, editor and a...
Mark McLaughlin warns that lack of proof when HMRC challenges unidentified bank lodgements can prove costly.
“ADR enters a new era” by Doug Sinclair is a Partner at Brebners, specialising in tax disputes and resolutions
Doug Sinclair provides an update on Alternative Dispute Resolution process.
Amit Puri investigates the latest statistics for HMRC serious tax investigations.
When is it reasonable for HMRC to freeze a bank account, asks Jacqui Fleming. One of the major headlines...
June / July 2020
“The carrot or the stick” by Amit Puri, Director at Lancaster Knox, Head of the Tax Investigations & Disputes practice, and previous Senior Investigator...
Amit Puri examines HMRC’s Worldwide Disclosure Facility statistics and asks the question – where are we now?
“How to successfully complain to HMRC” by Dave Wase, Francis Clark Investigations Team from HMRC’s counter avoidance department
Dave Wase discusses how effective use of the HMRC complaints process can yield results, provided they are done on the correct basis.
Mark McLaughlin considers whether HMRC should be open and explain the reasons for commencing a tax return enquiry.
Mark McLaughlin looks at HMRC requests for private records during an enquiry into a self-employed individual’s accounts.
“So what is dishonest” by Michelle Sloane, Partner in RPC’s Tax Disputes team and Alice Kemp is an employed barrister in RPC’s Tax Disputes...
Michelle Sloane and Alice Kemp examine the repercussions of R v Booth & Barton, clarifying the criminal test for dishonesty.
“Covid-19 a reasonable excuse for Late Appeals” by Jesminara Rahman, tax investigation specialist and Director of Tax Resolute Ltd
Jesminara Rahman explains what you need to know to submit an appeal in regard to Covid-19 as reasonable excuse.
Noel Hankinson explains how the Let Property Campaign works, and admits to be a ‘sceptic turned advocate’.
Gary Brothers explains how the Kittel principle can lead to HMRC unfairly pursuing innocent parties in a supply chain.
Salman Anwar explains why the unprepared restaurateur and the inexperienced accountant was a recipe for disaster.