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Featured

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Articles

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.