Block titleFeatured
Block titleArticles
Here are some featured articles from the latest issue to
preview.
April / May 2023 Issue
Jumping the R&D hurdles
Jesminara Rahman examines changes in Research and Development tax credits and the Alternative Dispute Resolution (ADR) process The tax landscape of Research...
Driven to distraction
Is HMRC’s misfiring IR35 engine about to cause a pile-up, asks Dave Chaplin.
Suppose your car engine repeatedly misfires...
Are protective assessments a back door to discovery?
Salman Anwar explains the key considerations for tax advisors dealing with a protective assessment.
The end of the tax...
February / March 2023 Issue
The taxman’s taken all my dough…
Patrick Way KC discusses the tax issue that may arise when an artist sells their back catalogue.
Many rock...
Lies, damned lies, statistics – and HMRC invigilations
Tony Monger highlights a particularly egregious case where an HMRC invigilation came up with some very fishy conclusions.
Every...
December / January 2023 Issue
Putting a stop to tax fraud – but how?
Mala Kapacee discusses the ins and outs of the joint APPG/Taxwatch proposal on the way HMRC treats promoters of tax avoidance schemes.
Why it pays to ask an expert
Sarah Scala explains the practicalities of involving a tax dispute resolution specialist in a dispute between your client and HMRC.
October / November 2022 Issue
Off-payroll repeal: the 24 days tax advisors stood still
Lost the plot when it comes to the Off-payroll working rules? Well, you’re not alone – it seems the government has too....
Money laundering investigations: a practical guide
In the first of a two-part series, John Binns explains the complex nature of money laundering investigations.
The discovery...
COP9 case study – the conclusion
In the final part of his three-part series, Anton Lane concludes the tale of Scott and a COP9 disclosure Six months of...
Get on the front foot
Gary Brothers and Paul Rippon explain how HMRC’s Time to Pay arrangements work, and have some top tips and pitfalls to avoid.
August / September 2022 Issue
A Fair Cop: Part Two
This is the second part of a three-part series by Anton Lane considering how a COP9 disclosure may unfold. The final instalment...
Director’s Loan Accounts: tread carefully
Can a director negotiate repayment of an overdrawn loan account with a liquidator? Elliot Green explains all.
This article...
No safe haven!
Louisa Beciri and Holly Tucker explain the implications of the ‘landmark’ Euro Pacific Bank suspension On 30 June 2022, Euro Pacific Bank...
Electronic sales suppression and HMRC
Patrick Boyers and Mike Rainford examine a new area of inquiry that has opened up to HMRC and is sure to be...
June / July 2022 Issue
How far can you rely on your tax advisor
How much reliance can you place on your tax adviser, asks Mala Kapacee.
Reliance on an accountant or tax...
What to do if you receive an Information Notice
What should you do if you receive an information notice? Julian Hickey talks you through the steps to take.
A fair COP?
In part one of a three-part series, Anton Lane explains how a COP9 disclosure may unfold
Scott collected the...