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Featured

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Articles

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

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...

August / September 2023 Issue

Where’s the safeguarding?

Do HMRC do enough to recognise the truly vulnerable? Do they understand the stress a prolonged investigation brings to bear? The Contentious Tax Group’s...

It’s a digital jungle out there: a crypto tax roadmap

In the first in a new series on crypto, Andy Wood creates a mindmap (of sorts) of some of the crypto-related scenarios an adviser...

June / July 2023 Issue

Navigating NMW compliance for a fair future

Katy Hampton explains the common reasons why companies fail to adhere to the minimum wage laws and outlines the 10 common mistakes employers make. In...

Tax evasion, and what Westminster doesn’t quite grasp

Andrew Park laments HMRC’s increasing use of data rather than trained staff to recoup unpaid tax, and MPs’ lack of understanding of the issue. The...

It needn’t be taxing

Michelle Sloane & Alexis Armitage provide an overview of the tax tribunals system. The legislative basis for the system of tax appeals in the UK...

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 & Development...

Driven to distraction

Is HMRC’s misfiring IR35 engine about to cause a pile-up, asks Dave Chaplin. Suppose your car engine repeatedly misfires after years of maintenance neglect, making...

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 year sees a flurry of activity...