Past Issues Archive

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

October / November 2020

“The future of tax compliance is digital” by Jesminara Rahman, Director of Tax Resolute

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.

“Safeguarding share schemes” by JD Ghosh, law graduate of University of London

JD Ghosh of Winslows Tax explains updates to the rules around employee share schemes.

“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.

“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

“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.

“Let’s get serious” by Amit Puri, Tax Director, Lancaster Knox

Amit Puri investigates the latest statistics for HMRC serious tax investigations.

“All the way to the bank” by Jacqui Fleming, Partner, InTAX ltd

When is it reasonable for HMRC to freeze a bank account, asks Jacqui Fleming. One of the major headlines...

June / July 2020

“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.

“Tell me why” by Mark McLaughlin CTA (Fellow) ATT TEP, co-founder of www.taxationweb.co.uk

Mark McLaughlin considers whether HMRC should be open and explain the reasons for commencing a tax return enquiry.

“Keep it to yourself” by Mark McLaughlin CTA (Fellow) ATT TEP, co-founder of www.taxationweb.co.uk

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.

“A disclosure success” by Noel Hankinson, Director and Head of Tax at the newly formed Forths Tax

Noel Hankinson explains how the Let Property Campaign works, and admits to be a ‘sceptic turned advocate’.

“Has the kittel boiled dry?” by Gary Brothers, Partner, The Independent Tax & Forensic Services LLP

Gary Brothers explains how the Kittel principle can lead to HMRC unfairly pursuing innocent parties in a supply chain.

“Food for Thought” by Salman Anwar is a Senior Manager in Mazars Tax Investigations team

Salman Anwar explains why the unprepared restaurateur and the inexperienced accountant was a recipe for disaster.