Block titleFeatured
Block titleArticles
Here are some featured articles from the latest issue to
preview.
April / May 2022 Issue
Naming and shaming
Danielle Ford and Riocard Hoye explain the nuances surrounding HMRC’s publishing of details of deliberate defaulters
Many effects and...
Mind the (tax) gap
This article is a summary of Tax Watch’s analysis of HMRC’s tax gap, highlighting the amount lost to fraud. For the full...
HMRC to claim tax debts against individuals behind their companies
Lee Sharpe looks at important legal developments allowing HMRC to pursue certain individuals for their company’s tax debts
This...
February / March 2022 Issue
How to deal with inexperienced HMRC officers
Dave Wase explains the best tactics to employ when you are dealing with Revenue staff who are new to the job.
How does HMRC investigate cryptocurrencies?
Cryptocurrencies are becoming an increasingly important part of the global financial landscape. Salman Anwar looks at the UK’s tax authority’s approach to bitcoin and the like.
Ask the experts
Sarah Scala takes a closer look at the role of an expert witness in a professional negligence claim.
December / January 2022 Issue
Can you backdate your salary?
Elliot Green highlights a case involving an Overdrawn Directors Loan Account that every director should commit to memory.
The...
How HMRC can improve in 2022
‘Could do better’ is what Graham Webber would write on the taxman’s end-of-year report. Here he offers a few suggestions about where...
How should HMRC treat the victims of tax fraud?
What should be the tax liability of people who are the victims of fraud? That is the important question raised by the...
October / November Issue 2021 Issue
Inadequate customer due diligence — no right of action?
Rachel Clark looks at a case where it was established that a law firm had no duty to investigate client’s struck-off solicitor...
IR35 explained – or maybe not…
Self-confessed ‘IR35 addict’ Dave Chaplin takes a tongue-incheek look at the bizarre world he’s inhabited for the past 20years.
A better alternative just around the block?
Hugh Gunson and Guy Bud explain the experiences of start-up Fashion on the Block after in inadvertently filed thewrong form with HMRC...
August / September 2021 Issue
HMRC factsheets: the lowdown
What information is out there to help you when it comes to an HMRC investigations? Gary Brothers explains all.
Whenever, wherever
Andy Wood describes how HMRC has taken a leaf out of its Spanish counterpart’s book when it comes to celebrity taxpayers.
Sweet & sour tax
Keith Gordon focuses on a Tribunal case in which HMRC failed to satisfactorily back up its supposition that a Chinese restaurant was...
June / July 2021 Issue
Protecting your reputation
Julian Hickey explains how tax specialists can avoid that most painful and worrisome aspect of their profession – claims against them for negligence.
Football: a ‘results business’ for HMRC?
Andy Wood looks at what happens when the taxman takes on the world’s most popular sport, and the players and clubs that give English football a worldwide profile.
April / May 2021 Issue
Taxman’s advice: it’s just not cricket
Gary Brothers relates the tale of a small village cricket club who fought a valiant rear-guard action against a controversial play by HMRC – and won.
AML and the role of the gatekeeper
Rachel Clark examines money laundering and the role of the gatekeeper.
February / March 2021 Issue
Joint Liability Notices: be afraid…
With the Joint Liability Notice, the taxman has added a powerful weapon to his armoury. David Lewis and Haris Rehman explain what a JLN is and how it has come about.
Is the taxman’s word his bond?
Mala Kapacee highlights a troubling case involving an HMRC-approved tax scheme that caused huge anxiety when the Revenue changed its mind.
The long arm of HMRC
Adam Craggs and Alice Kemp outline the powers HMRC has at its disposal when conducting a criminal rather than civil investigation.
December / January 2021 Issue
Dealing with dawn raids
Jack Prytherch explains what you should do if your business is raided by HMRC, and how you should react to it afterwards.
Whistleblowing: the good, the bad and the ugly
Rachel Clark explains everything you need to know about blowing the whistle, a practice that is on the rise.