Block titleFeatured
Block titleArticles
Here are some featured articles from the latest issue to
preview.
April / May 2025 Issue
Tackling the schemers
HMRC is finally fighting back against the promoters of anti-avoidance schemes. Amanda Perrotton explains all.
Stamp Duty Land Tax (SDLT), introduced in the Finance Act...
Is HMRC really closing in on promoters?
Mala Kapacee runs the rule over HMRC’s latest move to tackle tax avoidance. So will it really tackle the deep-lying issues?
HMRC has (finally) had...
February / March 2025 Issue
Disguised Remuneration: a possible resolution
Matt Hall focuses on what he hopes will be the denouement of the Loan Charge ‘scandal’
In the 2024 Autumn Budget, the government promised to...
The Loan Charge scandal: what next?
Matt Hall explains the part HMRC had to play in the so-called Loan Charge scandal
The announcement on 23 January 2025 of the Loan Charge...
December / January 2025 Issue
New ways to tackle non-compliance by Mala Kapacee
Mala Kapacee runs the rule over the Tax Administration Framework Review, and questions whether it will make tax collection more efficient and fairer
As often...
How’s your luck? by Andrew Park
Data shows a huge variation in success rates in challenging decisions across HMRC departments, writes Andrew Park
Decisions taken against taxpayers by HMRC vary considerably...
October / November 2024 Issue
The Third Answer
Tony Monger travels through time to get to the roots of the tax authority’s current ills.
In my 47-year career in taxes – 25 years...
Flexibility, Not Rigidity
Sean Wakeman relates a tax case that highlights how HMRC’s inflexibility and intransigence betrays the interests of all taxpayers
The recent case of Majid v...
August / September 2024 Issue
Exposing HMRC’s scrutiny of the CIS
David Brindley and Jas Jhooty look at HMRC’s increased focus in the Construction Industry Scheme (CIS) space. So what’s the issue?
The CIS is designed...
Action – or inaction?
Amit Puri reviews HMRC action against third parties including.
agents and advisers – or the lack of it…
We recently asked HMRC for statistics and information...
June / July 2024 Issue
R&D: a horror story
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...
HMRC’s VAR: valuing agents’ remuneration
New HMRC guidance on football agents’ fees and dual representation contracts has been issued. Here Patrick Way KC offers some interpretative analysis.
On 13 May...