Past Issues Archive
This archive covers all the articles that appeared in the magazine at least 6 months ago. Enjoy.
June / July 2024
Where’s the consistency? by Phil Allingan
Phil Allingan bemoans the inconsistency of HMRC’s Debt Management Department
I have been negotiating Time to Pay plans with HMRC for over 16 years. During...
That’s the gamble! by Liam McKay
A recent tax tribunal upheld a taxpayer’s appeal in respect of remote gaming duty.
Liam McKay explains why.
In L & L Europe Ltd v HMRC...
R&D: a horror story by Paul Rosser
Paul Rosser relates a brief history of R&D advisor scams – and it makes for shocking reading...
Since being introduced in 2000 for SMEs and...
How to avoid the VAT traps by Andrew Park and Greg Mayne
Andrew Park and Greg Mayne explain how you can navigate the VAT error disclosure system and explain the steps you can take to avoid...
In football, image is all… by Graham Hambly
Graham Hambly recently chaired a seminar on football finance, guest-starring four football finance experts. Here’s how the evening unfolded
Tax and HMRC took centre stage...
I’m not looking for your vote – just your subscription by Tony Margaritelli
Tony Margaritelli hopes that HMRC’s problems are properly addressed after the
upcoming general election
As I write the upcoming election is just weeks away, and it...
HMRC disclosures: getting it right by Mala Kapacee
Mala Kapacee highlights areas to keep in mind when choosing a disclosure route, making the disclosure and communicating with HMRC after submission
Disclosures to HMRC...
ESS under renewed HMRC focus by Sarah Mawson and Varoon Saccaram
Sarah Mawson and Varoon Saccaram explain what hospitality and retail businesses receiving an HMRC ESS nudge letter need to do next. Just don’t ignore...
Don’t take too long by Mark McLauglin
Mark McLaughlin looks at the timing of applications by taxpayers for the tribunal to
direct HMRC to issue closure notices in tax return enquiries
It is...
April / May 2024
‘Nudge letters’ – be very afraid… by Salman Anwar
Salman Anwar’s ‘how to’ guide explains the best way of responding to an infamous nudge letter from HMRC.
Receiving a brown envelope from HMRC can...
Home run! by Harry Smith
Tribunal finds that taxpayer who bought and sold three properties in quick succession was not trading, writes Harry Smith.
Taxpayer purchasing, renovating and selling properties...
Entitlement to a Relief -v- The Tax Man by Amanda Perrotton
Amanda Perrotton explains everything you always wanted to know about stamp duty land tax.
In a straightforward land transaction, stamp duty land tax (SDLT) is...
To meet or not to meet… by John Cassidy
If HMRC requests a meeting with a taxpayer to discuss their affairs, what are their options? John Cassidy explains all.
A LinkedIn post of mine...
When HMRC is wrong… by Mark McLaughlin
Mark McLaughlin looks at the tax and penalty implications for taxpayers who rely on advice from HMRC or another government body that turns out...
Where’s the duty of care by Nick Davies
Is HMRC really concerned about the welfare of the taxpayer? Nick Davies does some digging through HMRC’s own resources…
Readers may recall my article on...
February / March 2024
Back of the Net by Patrick Way KC
Patrick Way KC examines how overseas workday relief works in relation to Premier League footballers.
When a non-domiciled individual arrives in the United Kingdom and...
Gone Fishing! by Mark McLaughlin
Mark McLaughlin looks at HMRC information notices and asks whether generic requests for email correspondence is permissible.
Taxpayers understandably do not relish receiving a tax...
Keeping a Clean Sheet by Gary Ashford
Gary Ashford outlines the financial risks facing football clubs when it comes to signing big-name football players, particularly from overseas.
The January football transfer window...
MTD: Making Tax Difficult – and Demanding and Deceptive by Tony Monger
What is the point of the MTD? Tony Monger dissects the initiative and fails to come up with a single positive.
Like a lot of...
No Mercy for Fraudsters by Nicholas McLeman
Nicholas McLeman considers the recent High Court case of Mercy Global and explains HMRC’s various powers to pursue liabilities from directors personally.
The library of...
Refinancing and the taxation of interest explained by Simon Crookston
Simon Crookston outlines some of the consequences of injecting more debt financing into a business in the current economic climate
There is no doubt that...
Restoring Justice for Taxpayers by Dave Chaplin
UK taxpayers deserve a Bill of Rights and they need it now, says Dave Chaplin.
Friends, colleagues and fellow tax advisors – we all share...
Taxpayer fairness by Tony Margaritelli
Tony Margaritelli is fully behind Dave Chaplin’s crusade for the fairer treatment of all taxpayers – so why not sign up to support him?
What...
When HMRC Comes to Visit by Sarah Scala and Michael Balmer
Sarah Scala and Michael Balmer explain the important role that a tax adviser, specialist solicitor and a business’s work force has to play when...
A Day in the Life by Sean Wakeman
Sean Wakeman describes the many and varied work experiences enjoyed by the tax resolutions specialist.
Ever fancied a job as an accountant (understanding of double...
December / January 2024
AI: looking beyond the hype by Nick Stobbs
Nick Stobbs explores the realities of using Large Language Models such as ChatGPT for tax research
The complexity of the UK tax code, with its...
Business tax enquiries: take note by Amit Puri
Amit Puri helps you navigate potentially hazardous Business Risk Reviews and explains the role of the Customer Compliance Manager
Whichever part of HMRC a comparatively...
Death and taxes… by Anthony Greenwood
Anthony Greenwood explains the process of disclosing tax errors in relation to a deceased taxpayer
Where a taxpayer has died leaving unresolved errors in their...
Everyone’s a winner? by Peter Fairchild
Peter Fairchild explains how overseas sports stars are taxed in the UK
With the men’s and women’s football World Cups complete, the wait for the...
HMRC launches facility for crypto asset disclosures by Sarah Mawson and Olivia Wiggett
Sarah Mawson and Olivia Wiggett explain how the tax authority’s new disclosure scheme will work
There have been facilities to make online voluntary disclosures to...
You couldn’t make it up! by Mark McLaughlin
Mark McLaughlin points out that there may be unfortunate consequences for clients who turn a blind eye to their agent’s errors
Tax return errors by...
NMW: big challenges lie ahead by Katy Hampton
Katy Hampton unravels the benefits and challenges of 2024’s minimum wage boost
In a landmark move, the government has officially accepted the recommendations put forward...
The great rug-pull in the sky by Andy Wood
Andy Wood guides you through the maze of IHT, estate planning and cryptoassets
As I write this, crypto is in the beginning/middle/end pump. Bitcoin...
Three cheers for Kaye Adams as she wins (yet) again by Dave Chaplin
Dave Chaplin explains why, in the light of Kaye Adams’ battle against the tax man, he is campaigning for a Taxpayer Bill of Rights
After...
To paraphrase John McEnroe: “HMRC, you cannot be serious!” by Tony Margaritelli
My headline on my article in the last issue of this magazine was ‘We are in a perfect storm. Where do we go from...