Past Issues Archive

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

October / November 2022

“Get on the front foot” by Gary Brothers, partner at Independent Tax and Paul Rippon, Assistant Manager, Independent Tax

Gary Brothers and Paul Rippon explain how HMRC’s Time to Pay arrangements work, and have some top tips and pitfalls to avoid.

“VAT: so what’s a business activity?” by Audrey Fearing, Partner and Co-Head of NHS at RSM UK

Audrey Fearing outlines HMRC’s new approach to determining business activity for VAT purposes. HMRC has published a new policy...

“Money laundering investigations: a practical guide” by John Binns, partner at BCL Solicitors LLP

In the first of a two-part series, John Binns explains the complex nature of money laundering investigations. The discovery...

“Off-payroll repeal: the 24 days tax advisors stood still” by Dave Chaplin, CEO of IR35 compliance solution IR35 Shield and author of IR35 &...

Lost the plot when it comes to the Off-payroll working rules? Well, you’re not alone – it seems the government has too....

“HMRC has digital health businesses in its sights” by Matthew Sharp, Partner at Fieldfisher

Companies working in the sector should check workers’ employment status, warns Matthew Sharp. After a pause in compliance activity...

“A fair COP?” by Amit Puri, lead of Lancaster Knox’s Tax Investigations & Disputes practice

Amit Puri shares the latest Codes of Practice 8 and 9 tax investigations statistics, including 2021-22 figures straight from HMRC, and shares...

“Plastic fantastic?” by Steven Porter, Partner, Head of Tax Disputes and Investigations at Pinsent Masons

Steven Porter tells you everything you always wanted to know about the Plastic Packaging Tax but were afraid to ask…

“Six-figure penalties!” by Mark McLauglin , CTA (Fellow) ATT (Fellow) TEP is Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)

Mark McLaughlin warns that not providing relevant information and documents in response to an HMRC information notice could be an expensive compliance...

“COP9 case study – the conclusion” by Anton Lane, industry recognised specialist dealing with contentious tax issues

In the final part of his three-part series, Anton Lane concludes the tale of Scott and a COP9 disclosure Six months of...

August / September 2022

“COP9 Case Study (part two)” by Anton Lane, industry recognised specialist dealing with contentious tax issues

This is the second part of a three-part series by Anton Lane considering how a COP9 disclosure may unfold. The final instalment...

“Directors Loan Accounts” by Elliot Green, tax and insolvency specialist and founder and CEO of Oliver Elliot

Can a director negotiate repayment of an overdrawn loan account with a liquidator? Elliot Green explains all. This article...

“Home Thoughts From Abroad” by Richard Wynne, Senior Manager at Trident Tax

Richard Wynne explains how new legislation will impact on overseas entities who own or wants to buy and sell UK property.

“Mediation in the Modern Age” by Craig Aspinall, Senior Manager in BDO’s Tax Dispute Resolution Team

Craig Aspinall offers some practical tips for alternative dispute resolution in the new world. Alternative Dispute Resolution (ADR) is...

“No Safe Haven” by Louisa Beciri and Holly Tucker, members of the Tax Dispute Resolution team at Grant Thornton

Louisa Beciri and Holly Tucker explain the implications of the ‘landmark’ Euro Pacific Bank suspension On 30 June 2022,...

“Play Your Card Right” by Gary Brothers, partner at Independent Tax

Closure notice applications are an ace up the advisor’s sleeve, writes Gary Brothers. As many tax advisors will know...

“The Tax Fraud Gap” by Alex Dunnagan, Acting Director, TaxWatch

Just how accurate are HMRC’s figures for the Tax Gap? Alex Dunnagan crunches the numbers. The pressure on HMRC...

“When ‘white space’ disclosure can help the taxpayer” by Steven Porter, Partner, Head of Tax Disputes and Investigations at Pinsent Masons

Steven Porter explains all, with reference to a recent tribunal ruling. A recent case in the first-tier tax tribunal...

“Will You Be Reasonable” by Mark McLauglin , CTA (Fellow) ATT (Fellow) TEP is Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)

Mark McLaughlin looks at HMRC’s current approach to ‘reasonable excuse’ in the context of late filing of self-assessment returns by individuals

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.