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Featured

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Articles

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

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...

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...