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