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Featured

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Articles

Here are some featured articles from the latest issue to
preview.

June / July 2025 Issue

Red letter days

How fair to claimants and advisors is HMRC’s seemingly scattergun approach to issuing FIS letters? Here Paul Rosser shares some thoughts.Back in 2022, it...

What’s up with Making Tax Digital for Income Tax?

No group affected by the proposed changes to the tax regime is properly prepared: not advisors, not taxpayers – and not even HMRC themselves,...

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...