Block titleFeatured
Block titleArticles
Here are some featured articles from the latest issue to
preview.
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...
April / May 2024 Issue
Where’s the Duty of Care?
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...
‘Nudge Letters’ – Be Very Afraid
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...
February / March 2024 Issue
Restoring justice for taxpayers
UK taxpayers deserve a Bill of Rights and they need it now, says Dave Chaplin.
Friends, colleagues and fellow tax advisors – we all share...
MTD: MakingTax Difficult –and demanding and deceptive
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...