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Featured

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Articles

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

October/November 2020 Issue

Improve… or else!

Mark McLaughlin looks at penalties for errors in tax returns, etc. attributable to someone other than the taxpayer, and possible future sanctions...

How far can HMRC go?

Now the loan charge deadline has passed, it’s time for us to take a step back and look at how the relationship...

August/September 2020 Issue

Can you say no?

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.

All the way to the bank

When is it reasonable for HMRC to freeze a bank account, asks Jacqui Fleming.

June/July 2020 Issue

Food for thought

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

How to successfully complain to HMRC

Dave Wase discusses how effective use of the HMRC complaints process can yield results, provided they are done on the correct basis.

April/May 2020 Issue

HMRC hits the pause button

Jesmin Rahman explains what is happening in HMRC with regard to tax investigations and the Covid-19 pandemic.

Cover all the bases

Alice Kemp explains why in a case of a corporate failure to prevent tax evasion then just having a policy is not enough.

February/March 2020 Issue

Plucked out of thin air?

Mark McLaughlin asks whether some discovery assessments are really made using HMRC’s best judgment.

The power of Schedule 36

Beware the pitfalls of an Information Notice, warns Salman Anwar.

December/January 2019/2020 Issue

HMRC revamps CEST IR35 off payroll working tool

With just months to go until the IR35 off payroll rules start to apply in the private sector, HMRC has published its first update to its controversial check employment status for tax (CEST) tool since it was launched in 2017.

Putting your head above the parapet

Sometimes dealing with HMRC can seem like a war, so here Gary Brothers presents a voluntary disclosure analogy…