Past Issues Archive

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

June / July 2022

Whose penalty is it anyway? by Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP is Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)

Mark McLaughlin looks at penalties for tax returns errors and a specific provision which can affect an agent who prepares an inaccurate...

What price advice? by Mala Kapacee, Chartered Tax Adviser and Director of London Tax Network Ltd

How much reliance can you place on your tax adviser, asks Mala Kapacee Reliance on an accountant or tax...

Targeting abuse of the R&D tax relief SME scheme by Sarah Scala, Head of the Tax Dispute Resolution Team at Claritas Tax and Caroline...

Caroline Walton and Sarah Scala offer a reminder of the background to the Research and Development tax relief and explain the concerns...

Sweby case humiliating for HMRC by Les Howard, partner in vatadvice.org, a specialist VAT practice based in Cambridgeshire

The Caroline Sweby case saw HMRC exposed by the Tax Tribunal, writes Les Howard Persistent poor practice by HMRC...

MSC rears its head by Seb Maley, CEO of IR35 and MSC compliance company Qdos

Compliance expert Seb Maley of Qdos shares the latest details regarding the Managed Services Company legislation When it comes...

Making your excuses by Antony Greenwood, Manager (Tax Investigations), Buzzacott

Is HMRC’s new manual on reasonable excuse a change in policy, or just another way for HMRC to deny your claim? Antony...

CJRS, tips and troncs: the changes explained by John Chaplin, Partner at BDO London

BDO’s John Chaplin looks at two issues affecting hospitality businesses – the furlough scheme and gratuities. Employment tax issues...

A fair COP? by Anton Lane, industry recognised specialist dealing with contentious tax issues

In part one of a three-part series, Anton Lane explains how a COP9 disclosure may unfold. Scott collected the...

April / May 2022

Take more care! by Elliot Green, tax and insolvency specialist and CEO of Oliver Elliot

Carelessness over a tax matter can arise both from the taxpayer or the tax advisor, writes Elliot Green Many taxpayers make use...

Stamp Duty Land Tax: what is it? by Luke Goode, Tax Junior at Edge Tax

SDLT is a tax that is likely to affect everyone at some point in their lives. Here Luke Goode explains how it...

Naming and shaming by Danielle Ford, Head of Tax Disputes and Resolutions at Haysmacintyre LLP and Riocard Hoye, Senior Manager at Haysmacintyre LLP

Danielle Ford and Riocard Hoye explain the nuances surrounding HMRC’s publishing of details of deliberate defaulters. Many effects and...

Litigants in Person left ‘high and dry’ by Les Howard, partner in vatadvice.org, a specialist VAT practice based in Cambridgeshire

Taxpayers facing an investigation should seek expert help immediately, says Les Howard. This is a subject I have mentioned...

It doesn’t necessarily ‘follow’! by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP, Editor and a co-author of HMRC Investigations Handbook

Mark McLaughlin looks at an important Supreme Court decision that should lessen the occasions on which HMRC issue follower notices to taxpayers.

HMRC to claim tax debts against individuals behind their companies by Lee Sharpe, Chartered Tax Adviser and tax consultant

This article looks at recent developments that target the individuals behind a company (or Limited Liability Partnership, which is strictly a ‘body...

Friend or foe? by Anton Lane, industry recognised specialist dealing with contentious tax issues

Anton Lane wonders why an HMRC officer might want to make life more difficult for a taxpayer – and outlines a case...

Covid fraud: so what do we know? by Amit Puri, lead of Lancaster Knox’s Tax Investigations & Disputes practice

Amit Puri asked some searching question of HMRC about Covid-19 fraud – and was less than impressed with the responses he got.

February / March 2022

The devil’s in the detail by Les Howard, partner in vatadvice.org, a specialist VAT practice based in Cambridgeshire

A recent tribunal case shed some light on legitimate expectation, writes Les Howard. Legitimate expectation takes many forms, from...

Should we pretend? by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP,Editor, co-author of HMRC Investigations Handbook (Bloomsbury Professional)

Mark McLaughlin looks at HMRC’s use of the ‘presumption of continuity’ when assessing additional income for periods other than the period of...

Resources and the investigation of economic crime by Aziz Rahman, Senior Partner at financial crime specialists Rahman Ravelli

A hard-hitting report has stated that the UK’s efforts to tackle such crime is being hampered by underfunding. Aziz Rahman considers the...

Know your rights by Jesminara Rahman, Director of Tax Resolute

Jesminara Rahman explains the human rights HMRC has to safeguard when they are dealing with a taxpayer. There are...

How to deal with inexperienced HMRC officers by Dave Wase, PKF Francis Clark Tax Advisory Service

Dave Wase explains the best tactics to employ when you are dealing with Revenue staff who are new to the job.

How does HMRC investigate cryptocurrencies? by Salman Anwar, Associate Director in BDO’s Tax Dispute Resolution team

Cryptocurrencies are becoming an increasingly important part of the global financial landscape. Salman Anwar looks at the UK’s tax authority’s approach to...

HMRC delays escalate by Justin Stevenson, Associate Director, RSM UK Tax and Accounting Limited.

The extended wait for refunds is unacceptable, says Justin Stevenson. Here he explains why. HMRC resources have been understandably...

Cryptocurrency: could you require a HMRC disclosure? by Antony Greenwood, Manager (Tax Investigations), Buzzacott

Antony Greenwood explains how cryptocurrency should be treated for tax purposes. HMRC released its guidance on how cryptocurrency should...

Ask the experts by Associate Partner at Claritas Tax, head of Tax Dispute Resolution

Sarah Scala takes a closer look at the role of an expert witness in a professional negligence claim. When...

December / January 2022

Car rental payments decision has NMW implications

The Employment Appeal Tribunal has ruled that car rental payments were ‘in connection with the employment’ and reduced pay for National Minimum...

Can you Backdate your salary? by Elliot Green, tax and insolvency specialist and CEO of Oliver Elliot

Elliot Green highlights a case involving an Overdrawn Directors Loan Account that every director should commit to memory. The...

How HMRC can improve in 2022 by Graham Webber, Director of Tax at WTT Consulting

‘Could do better’ is what Graham Webber would write on the taxman’s end-of-year report. Here he offers a few suggestions about where...

Bouncing back badly by Syed Rahman, Partner at financial crime specialists Rahman Ravelli

Syed Rahman examines the fraud-friendly faults that have been highlighted in the government’s Bounce Back Loan Scheme. As an...

The ‘likely’ lad: what’s in a word? by Israr Manawer, tax consultant

Israr Manawer highlights a case where a follower notice was quashed after a Judicial Review outcome was overturned by judges.

Beware financial institution notices by Jack Prytherch, tax lawyer at CMS

Is HMRC’s new power broader than it has accepted, asks Jack Prytherch. From June 2021, HMRC have the power...

Is it Safe Yet? by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP, Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)

Mark McLauglin looks at the time limits for HMRC to collect inheritance tax underpayments. Taxpayers generally seek finality in...

How should HMRC treat the victims of tax fraud? by George Turner, director of TaxWatch

What should be the tax liability of people who are the victims of fraud? That is the important question raised by the...