Past Issues Archive

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

October / November 2021

“Why CIS is not just for construction firms” by David Williams-Richardson and RSM’s Lee Knight

David Williams-Richardson and Lee Knight explain the wider implications of the construction industry scheme.' While the construction industry scheme...

“Taking the credit” by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP is Editor and a co-author of HMRC Investigations Handbook (Bloomsbury Professional)

Mark McLaughlin looks at the timing of receipts to directors’ loan accounts for the purposes of establishing the potential liability to tax...

“Reasonable excuse defence” by Les Howard, partner in vatadvice.org, a specialist VAT practice based in Cambridgeshire

Les Howard explains the vagaries and subtleties of the ‘reasonable excuse’ argument. The single Tax Tribunal regime means that...

“Opportunities knock” by Danielle Ford, Head of Tax Disputes and Resolutions at Haysmacintyre LLP.

Danielle Ford and Riocard Hoye explain HMRC’s recently announced settlement opportunity relating to the Eclipse film schemes. On 6...

“IR35 explained” by Dave Chaplin, CEO of IR35 compliance solution IR35 Shield and author of IR35 & Off-Payroll Explained

Self-confessed ‘IR35 addict’ Dave Chaplin takes a tongue-in-cheek look at the bizarre world he’s inhabited for the past 20 years.

“Inadequate customer due diligence” by Rachel Clark, barrister at Bright Line Law

Rachel Clark looks at a case where it was established that a law firm had no duty to investigate client’s struck-off solicitor...

“How to set aside an HMRC follower notice” by Elliot Green FCA FABRP

Setting aside an HMRC follower notice led one taxpayer to the Supreme Court, writes Elliot Green. Follower Notices were...

“HMRC gets a pizza the action” by Anton Lane, industry recognised specialist with contentious tax issues

Anton Lane looks at a case where ‘the Pizza Guy’ didn’t know that HMRC can obtain information from merchant acquirers.

“A better alternative just around the block” by Hugh Gunson (Partner) and Guy Bud (Associate Barrister), Charles Russell Speechlys LLP

Hugh Gunson and Guy Bud explain the experiences of start-up Fashion on the Block after in inadvertently filed the wrong form with...

August / September 2021

‘Whenever, wherever’ by Andy Wood, experieanced Tax Advisor and Barraster at etcTAX

Andy Wood describes how HMRC has taken a leaf out of its Spanish counterpart’s book when it comes to celebrity taxpayers.

‘Tax Records Going Digital’ by Jesminara Rahman, Tax Investigaitons Specialist and Director of Tax Resolute

Jesminara Rahman explains how tax going digital will have an impact on the records that HMRC can request.

‘Sweet and Sour Tax’ by Keith Gordon, Barrister at Temple Tax Chambers

Keith Gordon focuses on a Tribunal case in which HMRC failed to satisfactorily back up its supposition that a Chinese restaurant was not playing by the book.

‘HMRC Serious Tax Investigations’ by Amit Puri, Head of Lancaster Knox’s Tax Investigations & Disputes Practice

Amit Puri examines the latest Codes of Practice 8 and 9 tax investigations statistics and shares his insights on what they mean.

‘HMRC Factsheets’ by Gary Brothers, Partner, The Independant Tax & Forensic Services LLP

What information is out there to help you when it comes to an HMRC investigations? Gary Brothers explains all.

‘Help Yourself’ by Mark McLaughlin CTA (Fellow) AAT (Fellow) TEP, is a consultant with The TACS Partnership LLP

Mark McLaughlin warns that if taxpayers don’t keep full and accurate records, HMRC could help themselves to additional tax that would not otherwise be due.

‘Groundhog Day for Employment Allowance Scam’ by Robin Williamson, MBE CTA (Fellow), Author and Commentator on Tax

Robin Williamson highlights egregious tax evasion schemes through the utilisation of miniumbrella companies While listening to BBC’s File on 4 ‘Britain’s Ghost Companies’ in May, I experienced a distinct sense of déjà vu.

‘Getting Offshore Tax Right’ by Anton Lane, Industry Recognised Specialist with Contentious Tax Issues

Anton Lane examines the implications and subtleties of HMRC’s drive to help ‘taxpayers get offshore right’.

‘Can You Backdate a Limited Company Dividend’ by Elliot Green, CEO of Oliver Elliot

The short answer is no! You cannot backdate the dividends of a limited liability company to its owners. Elliot Green explains why.

‘Calling In the Experts’ by Mala Kapacee, specialist in preparation of disclosures to HMRC

Why should you use a tax investigations specialist and when? Mala Kapacee shares her thoughts on these important questions.

June / July 2021

‘Late Night and too much Avoidance’ by Anton Lane, industry recognised specialist dealing with contentious tax issues

Anton Lane explains why HMRC and the government need a clearer vision when it comes to its anti-avoidance legislation

‘Protecting your reputation’ by Julian Hickey is a tax barrister who advises on all aspects of tax appeals, judicial reviews, tax-related criminal investigations (defence)

Julian Hickey explains how tax specialists can avoid  that most painful and worrisome aspect of their profession – claims against them for...

‘Taking the credit’ by Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP is a consultant with The TACS Partnership LLP

Mark McLaughlin looks at the timing of receipts to directors’ loan accounts for the purposes of establishing the potential liability to tax...

“Tooth nails the meaning of ‘deliberate’ and eradicates ‘staleness’” by Tony Monger, Director, Tax Investigations, Mazars

Tony Monger explains the implications of a Supreme Court ruling that found against HMRC, and also calls into question the taxman’s behaviour...

‘VAT was once a simple tax’ by Les Howard, partner in vatadvice.org, a specialist VAT practice based in Cambridgeshire

Les Howard charts the march of VAT from ‘simple’ to extremely complex – and explains why a return to simpler times would...

‘Where HMRC gets data about YOU’ by Lee Sharpe, Chartered Tax Adviser and tax consultant

Lee Sharpe looks at the various methods and sources that HMRC uses to compile data about, well, everyone HMRC...

“Football: a ‘results business’ for HMRC?” by Andy Wood is an experienced tax adviser and a Barrister at etcTAX

Andy Wood looks at what happens when the taxman takes on the world’s most popular sport, and the players and clubs that...

April / May 2021

‘Wealth of Nations’ by Andy Wood is an experienced tax adviser and a Barrister at etcTAX

Andy Wood asks whether Adam Smith’s seminal work has any relevance for a modern Western economy like Britain’s today.

‘Safe as houses’ by Anton Lane is an industry recognised specialist dealing with contentious tax issues

Anton Lane runs the rule over HMRC’s Let Property Campaign. The expected number of taxpayers with undeclared income from...

‘New Charter’ by Mark McLaughlin CTA (Fellow) ATT (Fellow) TEP is a consultant with The TACS Partnership LLP

Mark McLaughlin looks at the recently amended HMRC Charter and asks whether it is any more useful for taxpayers than the previous...

‘Keeping it in proportion’ by Robin Williamson MBE, CTA (Fellow) is an author and commentator on tax and welfare issues

In a FTT case, the Tribunal found that withdrawal of gross payment status from a construction firm was a ‘disproportionate’ response by...

‘Cricket’ by Gary Brothers, Partner, The Independent Tax & Forensic Services LLP

Gary Brothers relates the tale of a small village cricket club who fought a valiant rearguard action against a controversial play by...

‘Asleep on the watch?’ by Rachel Clark is a barrister at Bright Line Law, specialising in tax investigations

Rachel Clark examines money laundering and the role of the gatekeeper. In March 2021, the Financial Conduct Authority very...

‘A voyage of discovery’ by Mike Walden, Associate Director at Grant Thornton UK LLP and Ikraam Petker, Tax Associate at Grant Thornton UK LLP

Mike Walden and Ikraam Petker discuss the remit of HMRC’s Taxpayer Protection Taskforce and have some advice on what can be expected...

‘A category error’ by Les Howard is a partner in vatadvice.org, a specialist VAT practice based in Cambridgeshire

Les Howard highlights a tribunal case concerning a holding company and input tax. There have been a number of...