Block titleFeatured
Block titleArticles
Here are some featured articles from the latest issue to
preview.
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...
December / January 2024 Issue
AI: looking beyond the hype
Nick Stobbs explores the realities of using Large Language Models such as ChatGPT for tax research.
The complexity of the UK tax code, with its...
You couldn’t make it up!
Mark McLaughlin points out that there may be unfortunate consequences for clients who turn a blind eye to their agent’s errors
Tax return errors by...
October / November 2023 Issue
HMRC production orders: what are they and how should you respond?
Adam Craggs and Michelle Sloane explore HMRC’s powers to compel the production of documents or information during a criminal investigation.
The ability of HMRC to...
The view from the trenches
Dave Wase describes his experiences of dealing with HMRC’s R&D Tax Credits Volume Compliance Team.
With the UK tax gap estimated to be somewhere north...