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Featured

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Articles

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

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...

October / November Issue 2021 Issue

Inadequate customer due diligence — no right of action?

Rachel Clark looks at a case where it was established that a law firm had no duty to investigate client’s struck-off solicitor...

IR35 explained – or maybe not…

Self-confessed ‘IR35 addict’ Dave Chaplin takes a tongue-incheek look at the bizarre world he’s inhabited for the past 20years.

A better alternative just around the block?

Hugh Gunson and Guy Bud explain the experiences of start-up Fashion on the Block after in inadvertently filed thewrong form with HMRC...

August / September 2021 Issue

HMRC factsheets: the lowdown

What information is out there to help you when it comes to an HMRC investigations? Gary Brothers explains all.

Whenever, wherever

Andy Wood describes how HMRC has taken a leaf out of its Spanish counterpart’s book when it comes to celebrity taxpayers.

Sweet & sour tax

Keith Gordon focuses on a Tribunal case in which HMRC failed to satisfactorily back up its supposition that a Chinese restaurant was...

June / July 2021 Issue

Protecting your reputation

Julian Hickey explains how tax specialists can avoid that most painful and worrisome aspect of their profession – claims against them for negligence. 

Football: a ‘results business’ for HMRC?

Andy Wood looks at what happens when the taxman takes on the world’s most popular sport, and the players and clubs that give English football a worldwide profile.

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.