{"id":302,"date":"2020-12-01T11:20:44","date_gmt":"2020-12-01T11:20:44","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?page_id=302"},"modified":"2026-02-22T15:02:03","modified_gmt":"2026-02-22T15:02:03","slug":"article-archive","status":"publish","type":"page","link":"https:\/\/taxinvestigation.co\/new\/article-archive\/","title":{"rendered":"Article Archive"},"content":{"rendered":"<div id=\"tdi_1\" class=\"tdc-zone\"><div class=\"tdc_zone tdi_2  wpb_row td-pb-row\"  >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_2{\r\n                    min-height: 0;\r\n                }\n<\/style><div id=\"tdi_3\" class=\"tdc-row\"><div class=\"vc_row tdi_4  wpb_row td-pb-row\" >\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_4,\r\n                .tdi_4 .tdc-columns{\r\n                    min-height: 0;\r\n                }.tdi_4,\r\n\t\t\t\t.tdi_4 .tdc-columns{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_4 .tdc-columns{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}\n<\/style><div class=\"vc_column tdi_6  wpb_column vc_column_container tdc-column td-pb-span12\">\n<style scoped>\n\/* custom css - generated by TagDiv Composer *\/\n\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_6{\r\n                    vertical-align: baseline;\r\n                }.tdi_6 > .wpb_wrapper,\r\n\t\t\t\t.tdi_6 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    display: block;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper > .tdc-elements{\r\n\t\t\t\t    width: 100%;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper > .vc_row_inner{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t}.tdi_6 > .wpb_wrapper{\r\n\t\t\t\t    width: auto;\r\n\t\t\t\t    height: auto;\r\n\t\t\t\t}\n<\/style><div class=\"wpb_wrapper\" ><div class=\"td_block_wrap td_block_title tdi_7 td-pb-border-top td_block_template_13 td-fix-index\"  data-td-block-uid=\"tdi_7\" >\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.td_block_template_13.widget > ul > li {\r\n                margin-left: 0 !important;\r\n            }\r\n            .global-block-template-13 .td-comments-title span {\r\n                margin-left: 0 !important;\r\n                font-size: 20px;\r\n            }\r\n            @media (max-width: 767px) {\r\n                .global-block-template-13 .td-comments-title span {\r\n                    font-size: 15px;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-related-title a {\r\n                margin-right: 20px;\r\n                font-size: 20px;\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_13 .td-related-title a {\r\n                    font-size: 15px;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-related-title .td-cur-simple-item {\r\n                color: var(--td_theme_color, #4db2ec);\r\n            }\r\n            .td_block_template_13 .td-related-title > a.td-related-right {\r\n                margin-left: 0 !important;\r\n            }\r\n            .td_block_template_13 .td-block-title {\r\n                font-size: 26px;\r\n                font-weight: 800;\r\n                margin-bottom: 26px;\r\n                line-height: 26px !important;\r\n                padding: 0;\r\n                letter-spacing: -0.6px;\r\n                margin-top: 36px;\r\n                transform: translateZ(0);\r\n                -webkit-transform: translateZ(0);\r\n                text-align: left;\r\n            }\r\n            .td_block_template_13 .td-block-title a {\r\n                color: #111;\r\n            }\r\n            @media (max-width: 1018px) {\r\n                .td_block_template_13 .td-block-title {\r\n                    font-size: 22px;\r\n                    margin-bottom: 16px;\r\n                    margin-top: 26px;\r\n                }\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_13 .td-block-title {\r\n                    margin-top: 26px !important;\r\n                    margin-bottom: 16px !important;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-block-title > a,\r\n            .td_block_template_13 .td-block-title > span {\r\n                margin-left: 12px;\r\n                color: var(--td_text_header_color, #111);\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_13 .td-block-title > a,\r\n                .td_block_template_13 .td-block-title > span {\r\n                    margin-left: 12px !important;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-subcat-filter {\r\n                line-height: 1;\r\n                display: table;\r\n            }\r\n            .td_block_template_13 .td-subcat-dropdown .td-subcat-more {\r\n                margin-bottom: 8px !important;\r\n                margin-top: 7px;\r\n            }\r\n            .td_block_template_13 .td-pulldown-category {\r\n                font-family: 'Roboto', sans-serif;\r\n                font-size: 14px;\r\n                line-height: 26px !important;\r\n                color: #444;\r\n                font-weight: 500;\r\n                position: absolute;\r\n                right: 0;\r\n                bottom: -2px;\r\n                top: 0;\r\n                margin: auto 0;\r\n                display: table;\r\n            }\r\n            .td_block_template_13 .td-pulldown-category span {\r\n                display: inline-block;\r\n                -webkit-transition: transform 0.5s ease;\r\n                transition: transform 0.5s ease;\r\n            }\r\n            @media (max-width: @responsive_p_phone_max) {\r\n                .td_block_template_13 .td-pulldown-category span {\r\n                    display: none;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-pulldown-category i {\r\n                font-size: 10px;\r\n                margin-left: 10px;\r\n            }\r\n            .td_block_template_13 .td-pulldown-category:hover {\r\n                opacity: 0.9;\r\n            }\r\n            .td_block_template_13 .td-pulldown-category:hover span {\r\n                transform: translate3d(-6px, 0, 0);\r\n                -webkit-transform: translate3d(-6px, 0, 0);\r\n            }\r\n            .td_block_template_13 .td-block-subtitle {\r\n                font-size: 90px;\r\n                text-transform: uppercase;\r\n                position: absolute;\r\n                left: -4px;\r\n                z-index: -1;\r\n                bottom: -20px;\r\n                white-space: nowrap;\r\n                color: #f3f3f3;\r\n                line-height: 1;\r\n            }\r\n            @media (min-width: 768px) and (max-width: 1018px) {\r\n                .td_block_template_13 .td-block-subtitle {\r\n                    font-size: 70px;\r\n                    bottom: -15px;\r\n                }\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_13 .td-block-subtitle {\r\n                    font-size: 60px;\r\n                    bottom: -12px;\r\n                }\r\n            }\r\n            .td_block_template_13 .td-title-align {\r\n                margin-top: 0 !important;\r\n            }\r\n            .td_block_template_13 .td-title-align  > a,\r\n            .td_block_template_13 .td-title-align > span {\r\n                margin-left: 0 !important;\r\n            }\r\n            @media (min-width: 768px) and (max-width: 1018px) {\r\n                .td-pb-span4 .td_block_template_13 .td-pulldown-category span {\r\n                    display: none;\r\n                }\r\n            }\r\n            @media (min-width: 768px) {\r\n                .td-pb-span4 .td_block_template_13 .td-block-subtitle {\r\n                    display: none;\r\n                }\r\n            }\r\n            .td-pb-span4 .td_block_template_13 .td-block-title {\r\n                margin-top: 0;\r\n            }\r\n            .td-pb-span4 .td_block_template_13 .td-block-title * > {\r\n                margin-left: 0;\r\n            }\r\n            .td-pb-span12 .td_block_template_13 .td-block-title {\r\n                margin-bottom: 40px;\r\n            }\r\n            @media (min-width: 768px) and (max-width: 1018px) {\r\n                .td-pb-span12 .td_block_template_13 .td-block-title {\r\n                    margin-bottom: 26px;\r\n                }\r\n            }\r\n\r\n            \r\n\r\n            \r\n            .tdi_7 .td-block-title > a,\r\n            .tdi_7 .td-block-title > span {\r\n                color: #000000 !important;\r\n            }\r\n\r\n            \r\n            .tdi_7 .td-block-subtitle {\r\n                color: rgba(0,0,0,0) !important;\r\n            }\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_7 .td-block-title a,\r\n\t\t\t\tbody .tdi_7 .td-block-title span{\r\n\t\t\t\t\tfont-size:70px !important;\r\n\t\t\t\t}body .tdi_7 .td-block-title{\r\n\t\t\t\t\ttext-align: center;\r\n\t\t\t\t}body .tdi_7.td_block_template_4 .td-block-title > *:before,\r\n\t\t\t\tbody .tdi_7.td_block_template_17 .td-block-title:after,\r\n\t\t\t\tbody .tdi_7.td_block_template_13 .td-block-subtitle,\r\n\t\t\t\tbody .tdi_7.td_block_template_9 .td-block-title:after{\r\n\t\t\t\t    right: 0;\r\n\t\t\t\t    left: 0;\r\n\t\t\t\t}body .tdi_7.td_block_template_5 .td-block-title > *{\r\n\t\t\t\t    border-width: 0 0 0 4px;\r\n\t\t\t\t}body .tdi_7.td_block_template_8 .td-block-title > *{\r\n\t\t\t\t\tpadding-left: 20px;\r\n\t\t\t\t\tpadding-right: 20px;\r\n\t\t\t\t}\n\n\/* phone *\/\n@media (max-width: 767px){\n\/* custom css - generated by TagDiv Composer *\/\nbody .tdi_7 .td-block-title a,\r\n\t\t\t\tbody .tdi_7 .td-block-title span{\r\n\t\t\t\t\tline-height:1 !important;\r\n\t\t\t\t}\n}\n<\/style><div class=\"td-block-title-wrap\"><h4 class=\"td-block-title td-title-align\"><span>Past Issues Archive<\/span><div class=\"td-block-subtitle\"><\/div><\/h4><\/div><\/div><div class=\"td_block_wrap td_block_text_with_title tdi_8 tagdiv-type td-pb-border-top td_block_template_1\"  data-td-block-uid=\"tdi_8\" >\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.td_block_text_with_title{\r\n                  margin-bottom: 44px;\r\n                  -webkit-transform: translateZ(0);\r\n                  transform: translateZ(0);\r\n                }.td_block_text_with_title p:last-child{\r\n                  margin-bottom: 0;\r\n                }.tdi_8,\r\n                .tdi_8 p{\r\n\t\t\t        font-size:22px !important;\r\n\t\t        }.tdi_8{\r\n\t\t\t        color: #000000;\r\n\t\t        }\n<\/style><div class=\"td-block-title-wrap\"><\/div><div class=\"td_mod_wrap td-fix-index\"><div>This archive covers all the articles that appeared in the magazine at least 6 months ago. Enjoy.<\/div>\n<div>&nbsp;<\/div>\n<\/div><\/div><div class=\"td_block_wrap td_flex_block_1 tdi_9 td-pb-border-top td_block_template_8 td_flex_block\"  data-td-block-uid=\"tdi_9\" >\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.td_block_template_8.widget > ul > li {\r\n                margin-left: 0 !important;\r\n            }\r\n            .td_block_template_8 .td-block-title {\r\n                font-size: 20px;\r\n                font-weight: 800;\r\n                margin-top: 0;\r\n                margin-bottom: 18px;\r\n                line-height: 29px;\r\n                position: relative;\r\n                overflow: hidden;\r\n                text-align: left;\r\n            }\r\n            .td_block_template_8 .td-block-title > * {\r\n                position: relative;\r\n                padding-right: 20px;\r\n                color: var(--td_text_header_color, #000);\r\n            }\r\n            .td_block_template_8 .td-block-title > *:before,\r\n            .td_block_template_8 .td-block-title > *:after {\r\n                content: '';\r\n                display: block;\r\n                height: 4px;\r\n                position: absolute;\r\n                top: 50%;\r\n                margin-top: -2px;\r\n                width: 2000px;\r\n                background-color: #f5f5f5;\r\n            }\r\n            .td_block_template_8 .td-block-title > *:before {\r\n                left: 100%;\r\n            }\r\n            .td_block_template_8 .td-block-title > *:after {\r\n                right: 100%;\r\n            }\r\n            @media (max-width: 767px) {\r\n                .td_block_template_8 .td-related-title a {\r\n                    font-size: 15px;\r\n                }\r\n            }\r\n            .td_block_template_8 .td-related-title a:before {\r\n                display: none;\r\n            }\r\n            .td_block_template_8 .td-related-title a:first-child:after {\r\n                display: none;\r\n            }\r\n            .td_block_template_8 .td-related-title a:last-child:after {\r\n                left: 100%;\r\n                right: auto;\r\n            }\r\n            .td_block_template_8 .td-related-title .td-cur-simple-item {\r\n                color: var(--td_theme_color, #4db2ec);\r\n            }\r\n            \r\n\r\n            \r\n            .tdi_9 .td-block-title > *:before,\r\n            .tdi_9 .td-block-title > *:after {\r\n                background-color: rgba(88,171,196,0.77) !important;\r\n            }\r\n\r\n            \r\n            .tdi_9 .td_module_wrap:hover .entry-title a,\r\n            .tdi_9 .td-pulldown-filter-link:hover,\r\n            .tdi_9 .td_quote_on_blocks,\r\n            .tdi_9 .td-opacity-cat .td-post-category:hover,\r\n            .tdi_9 .td-opacity-read .td-read-more a:hover,\r\n            .tdi_9 .td-opacity-author .td-post-author-name a:hover,\r\n            .tdi_9 .td-instagram-user a,\r\n            .tdi_9 .td-pulldown-filter-item .td-cur-simple-item,\r\n            .tdi_9 .td-pulldown-filter-link:hover,\r\n            .tdi_9 .td-pulldown-filter-display-option:hover,\r\n            .tdi_9 .td-pulldown-filter-display-option:hover i {\r\n                color: rgba(88,171,196,0.77) !important;\r\n            }\r\n\r\n            .tdi_9 .td-next-prev-wrap a:hover,\r\n            .tdi_9 .td-load-more-wrap a:hover {\r\n                background-color: rgba(88,171,196,0.77) !important;\r\n                border-color: rgba(88,171,196,0.77) !important;\r\n            }\r\n\r\n            .tdi_9 .td-read-more a,\r\n            .tdi_9 .td-weather-information:before,\r\n            .tdi_9 .td-weather-week:before,\r\n            .tdi_9 .td-exchange-header:before,\r\n            .td-footer-wrapper .tdi_9 .td-post-category,\r\n            .tdi_9 .td-post-category:hover {\r\n                background-color: rgba(88,171,196,0.77) !important;\r\n            }\n<\/style>\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_9 .td-image-wrap{\r\n\t\t\t\t\tpadding-bottom: 0%;\r\n\t\t\t\t}.tdi_9 .entry-thumb{\r\n\t\t\t\t\tbackground-position: center 0%;\r\n\t\t\t\t}.tdi_9 .td-image-container{\r\n\t\t\t\t \tflex: 0 0 0%;\r\n\t\t\t\t \twidth: 0%;\r\n\t\t\t    \r\n                \tdisplay: block; order: 0;\r\n                }.ie10 .tdi_9 .td-image-container,\r\n\t\t\t\t.ie11 .tdi_9 .td-image-container{\r\n\t\t\t\t \tflex: 0 0 auto;\r\n\t\t\t    }.tdi_9 .td-module-container{\r\n\t\t\t\t\tflex-direction: column;\r\n\t\t\t\t\r\n\t\t\t\t    border-color: #eaeaea !important;\r\n\t\t\t\t}.ie10 .tdi_9 .td-module-meta-info,\r\n\t\t\t\t.ie11 .tdi_9 .td-module-meta-info{\r\n\t\t\t\t \tflex: auto;\r\n\t\t\t    }body .tdi_9 .td-favorite{\r\n                    font-size: 36px;\r\n                \r\n                    box-shadow:  1px 1px 4px 0px rgba(0, 0, 0, 0.2);\r\n                }.tdi_9 .td-module-meta-info{\r\n\t\t\t\t\tborder-color: #eaeaea;\r\n\t\t\t\t}.tdi_9 .td_module_wrap{\r\n\t\t\t\t\twidth: 33.33333333%;\r\n\t\t\t\t\tfloat: left;\r\n\t\t\t\t\r\n\t\t\t\t\tpadding-left: 20px;\r\n\t\t\t\t\tpadding-right: 20px;\r\n\t\t\t\t\r\n\t\t\t\t\tpadding-bottom: 18px;\r\n\t\t\t\t\tmargin-bottom: 18px;\r\n\t\t\t\t}.rtl .tdi_9 .td_module_wrap{\r\n\t\t\t\t\tfloat: right;\r\n\t\t\t\t}.tdi_9 .td_block_inner{\r\n\t\t\t\t\tmargin-left: -20px;\r\n\t\t\t\t\tmargin-right: -20px;\r\n\t\t\t\t}.tdi_9 .td-module-container:before{\r\n\t\t\t\t\tbottom: -18px;\r\n\t\t\t\t\r\n\t\t\t\t\tborder-color: rgba(88,171,196,0.77);\r\n\t\t\t\t}.tdi_9 .td-post-vid-time{\r\n\t\t\t\t\tdisplay: block;\r\n\t\t\t\t}.tdi_9 .td-post-category:not(.td-post-extra-category){\r\n\t\t\t\t\tdisplay: none;\r\n\t\t\t\t}.tdi_9 .td-author-photo .avatar{\r\n\t\t\t\t    width: 20px;\r\n\t\t\t\t    height: 20px;\r\n\t\t\t\t\r\n\t\t\t\t    margin-right: 6px;\r\n\t\t\t\t\r\n\t\t\t\t    border-radius: 50%;\r\n\t\t\t\t}.tdi_9 .td-excerpt{\r\n\t\t\t\t\tdisplay: block;\r\n\t\t\t\t\r\n\t\t\t\t\tcolumn-count: 1;\r\n\t\t\t\t\r\n\t\t\t\t\tcolumn-gap: 48px;\r\n\t\t\t\t}.tdi_9 .td-audio-player{\r\n\t\t\t\t\topacity: 1;\r\n\t\t\t\t\tvisibility: visible;\r\n\t\t\t\t\theight: auto;\r\n\t\t\t\t\r\n\t\t\t\t\tfont-size: 13px;\r\n\t\t\t\t}.tdi_9 .td-read-more{\r\n\t\t\t\t\tdisplay: block;\r\n\t\t\t\t\r\n\t\t\t\t\tmargin: 10px;\r\n\t\t\t\t}.tdi_9 .td-author-date{\r\n\t\t\t\t\tdisplay: none;\r\n\t\t\t\t}.tdi_9 .td-post-author-name{\r\n\t\t\t\t\tdisplay: none;\r\n\t\t\t\t}.tdi_9 .td-post-date,\r\n\t\t\t\t.tdi_9 .td-post-author-name span{\r\n\t\t\t\t\tdisplay: none;\r\n\t\t\t\t}.tdi_9 .entry-review-stars{\r\n\t\t\t\t\tdisplay: none;\r\n\t\t\t\t}.tdi_9 .td-icon-star,\r\n                .tdi_9 .td-icon-star-empty,\r\n                .tdi_9 .td-icon-star-half{\r\n\t\t\t\t\tfont-size: 15px;\r\n\t\t\t\t}.tdi_9 .td-module-comments{\r\n\t\t\t\t\tdisplay: none;\r\n\t\t\t\t}.tdi_9 .td_module_wrap:nth-child(3n+1){\r\n\t\t\t\t\tclear: 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<\/span><\/h4><\/div><div id=tdi_9 class=\"td_block_inner td-mc1-wrap\">\r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/an-inspirational-poll-by-gary-brothers\/\"  rel=\"bookmark\" title=\"An inspirational poll by Gary Brothers\">An inspirational poll by Gary Brothers<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nIn a three-part series, Gary Brothers examines the Alternative Dispute Resolution process, starting with an overview of what ADR is.I recently ran a poll...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/an-inspirational-poll-by-gary-brothers\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/softly-softly-by-sarah-mawson\/\"  rel=\"bookmark\" title=\"Softly, softly\u2026 by Sarah Mawson\">Softly, softly\u2026 by Sarah Mawson<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nNudge letters are a powerful tool for tax compliance, says Sarah Mawson.It\u2019s no secret that HMRC\u2019s use of nudge letters has become a key...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/softly-softly-by-sarah-mawson\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/its-good-to-talk-by-waqar-shah\/\"  rel=\"bookmark\" title=\"It\u2019s good to talk by Waqar Shah\">It\u2019s good to talk by Waqar Shah<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nWaqar Shah explains why mediation is very often the best course to take to resolve a contentious tax matter with HMRC.In a perfect world...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/its-good-to-talk-by-waqar-shah\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/out-in-the-cold-by-paul-rosser\/\"  rel=\"bookmark\" title=\"Out in the cold by Paul Rosser\">Out in the cold by Paul Rosser<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nPaul Rosser explains how a fridge landed an R&amp;D advisor in hot water.It was back in August 2021 when a Robert Paterson, MD of...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/out-in-the-cold-by-paul-rosser\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/employment-rights-bill-the-lowdown-by-rhiannon-davies\/\"  rel=\"bookmark\" title=\"Employment Rights Bill: the lowdown by Rhiannon Davies\">Employment Rights Bill: the lowdown by Rhiannon Davies<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nRhiannon Davies outlines the implications of the ERB and explains what organisations need to do to comply with it.The Employment Rights Bill (ERB), announced...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/employment-rights-bill-the-lowdown-by-rhiannon-davies\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/disguised-remuneration-a-possible-resolution-by-matt-hall\/\"  rel=\"bookmark\" title=\"Disguised Remuneration: a possible resolution by Matt Hall\">Disguised Remuneration: a possible resolution by Matt Hall<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMatt Hall focuses on what he hopes will be the denouement of the Loan Charge \u2018scandal\u2019.In the 2024 Autumn Budget, the government promised to...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/disguised-remuneration-a-possible-resolution-by-matt-hall\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/the-loan-charge-scandal-what-next-by-matt-hall\/\"  rel=\"bookmark\" title=\"The Loan Charge scandal: what next? by Matt Hall\">The Loan Charge scandal: what next? by Matt Hall<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMatt Hall explains the part HMRC had to play in the so-called Loan Charge scandal.The announcement on 23 January 2025 of the Loan Charge...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/the-loan-charge-scandal-what-next-by-matt-hall\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/expat-ily-ever-after-by-andy-wood\/\"  rel=\"bookmark\" title=\"Expat-ily ever after? by Andy Wood\">Expat-ily ever after? by Andy Wood<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nAndy Wood asks: are the changes announced in the Autumn Budget 2024 a fairy tale for long-term expats?Once upon a time \u2013 so the...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/expat-ily-ever-after-by-andy-wood\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/pac-pulling-no-punches-by-simon-watkins\/\"  rel=\"bookmark\" title=\"PAC pulling no punches by Simon Watkins\">PAC pulling no punches by Simon Watkins<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nThe Public Accounts Committee has slammed HMRC\u2019s \u2018kid gloves\u2019 approach to tax gap and criminal prosecutions, writes Simon Watkins of TaxWatch.A political scuffle has...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/pac-pulling-no-punches-by-simon-watkins\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/cryptocurrency-the-uk-tax-implications-by-david-conway\/\"  rel=\"bookmark\" title=\"Cryptocurrency: the UK tax implications by David Conway\">Cryptocurrency: the UK tax implications by David Conway<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nHMRC is taking a greater interest in the tax affairs of crypto investors, so make sure clients know the rules, says David Conway.\n\n\n\nFrom talk...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/cryptocurrency-the-uk-tax-implications-by-david-conway\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/choose-one-by-mark-mclaughlin\/\"  rel=\"bookmark\" title=\"Choose one! by Mark McLaughlin\">Choose one! by Mark McLaughlin<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMark McLaughlin looks at HMRC discovery assessments issued on an alternative basis.\n\n\n\nSome years ago, there was a sketch on the satirical television show Spitting...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/choose-one-by-mark-mclaughlin\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <\/div><\/div><div class=\"td_block_wrap td_flex_block_1 tdi_10 td-pb-border-top td_block_template_8 td_flex_block\"  data-td-block-uid=\"tdi_10\" >\n<style>\n\/* custom 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shadow\",\"shadow_m_shadow_size\":\"\",\"shadow_m_shadow_offset_horizontal\":\"\",\"shadow_m_shadow_offset_vertical\":\"\",\"shadow_m_shadow_spread\":\"\",\"shadow_m_shadow_color\":\"\",\"btn_txt_hover\":\"\",\"pag_h_text\":\"\",\"pag_bg\":\"\",\"pag_h_bg\":\"\",\"pag_h_border\":\"\",\"ajax_pagination_next_prev_swipe\":\"\",\"ajax_pagination_infinite_stop\":\"\",\"css\":\"\",\"tdc_css\":\"\",\"td_column_number\":3,\"header_color\":\"\",\"color_preset\":\"\",\"border_top\":\"\",\"class\":\"tdi_10\",\"tdc_css_class\":\"tdi_10\",\"tdc_css_class_style\":\"tdi_10_rand_style\"}';\nblock_tdi_10.td_column_number = \"3\";\nblock_tdi_10.block_type = \"td_flex_block_1\";\nblock_tdi_10.post_count = \"10\";\nblock_tdi_10.found_posts = \"10\";\nblock_tdi_10.header_color = \"\";\nblock_tdi_10.ajax_pagination_infinite_stop = \"\";\nblock_tdi_10.max_num_pages = \"1\";\ntdBlocksArray.push(block_tdi_10);\n<\/script><div class=\"td-block-title-wrap\"><h4 class=\"td-block-title\"><span>December \/ January 2025 <\/span><\/h4><\/div><div id=tdi_10 class=\"td_block_inner td-mc1-wrap\">\r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/baseless-concerns-or-not-by-tony-margaritelli\/\"  rel=\"bookmark\" title=\"\u2018Baseless\u2019 concerns \u2013 or not? by Tony Margaritelli\">\u2018Baseless\u2019 concerns \u2013 or not? by Tony Margaritelli<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nHMRC needs to take a long, hard look at how it manages the nation\u2019s tax affairs and how it deals with taxpayers, says Tony...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/baseless-concerns-or-not-by-tony-margaritelli\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/you-told-me-to-do-it-didnt-you-by-mark-mclaughlin\/\"  rel=\"bookmark\" title=\"You told me to do it\u2026 didn\u2019t you? by Mark McLaughlin\">You told me to do it\u2026 didn\u2019t you? by Mark McLaughlin<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMark McLaughlin looks at whether an innocent misunderstanding of advice given by HMRC can represent a reasonable excuse for penalty purposes.\n\n\n\nTax practitioners of a...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/you-told-me-to-do-it-didnt-you-by-mark-mclaughlin\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/why-hmrc-is-part-of-the-rd-problem-by-paul-rosser\/\"  rel=\"bookmark\" title=\"Why HMRC is part of the R&amp;D problem by Paul Rosser\">Why HMRC is part of the R&amp;D problem by Paul Rosser<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nPaul Rosser explains the true cost of the R&amp;D tax relief scandal and reveals who is to blame.\n\n\n\nAs I\u2019ve written about previously, those behind...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/why-hmrc-is-part-of-the-rd-problem-by-paul-rosser\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/the-cis-some-cautionary-tales-by-david-brindley-and-jas-jhooty\/\"  rel=\"bookmark\" title=\"The CIS: some cautionary tales by David Brindley and Jas Jhooty\">The CIS: some cautionary tales by David Brindley and Jas Jhooty<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nDavid Brindley and Jas Jhooty set out some of the common pitfalls in the Construction Industry Scheme (CIS), including examples of where things can...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/the-cis-some-cautionary-tales-by-david-brindley-and-jas-jhooty\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/new-ways-to-tackle-non-compliance-by-mala-kapacee-2\/\"  rel=\"bookmark\" title=\"New ways to tackle non-compliance by Mala Kapacee\">New ways to tackle non-compliance by Mala Kapacee<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMala Kapacee runs the rule over the Tax Administration Framework Review, and questions whether it will make tax collection more efficient and fairer.\n\n\n\nAs often...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/new-ways-to-tackle-non-compliance-by-mala-kapacee-2\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/ir35-and-intermediaries-have-we-lost-the-plot-by-peter-vaines\/\"  rel=\"bookmark\" title=\"IR35 and intermediaries: have we lost the plot? by Peter Vaines\">IR35 and intermediaries: have we lost the plot? by Peter Vaines<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nPeter Vaines bemoans the lack of clarity and uniformity when it comes to decisions around individual\u2019s tax bills \u2013 particularly when it comes to...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/ir35-and-intermediaries-have-we-lost-the-plot-by-peter-vaines\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/hows-your-luck-by-andrew-park-2\/\"  rel=\"bookmark\" title=\"How\u2019s your luck? by Andrew Park\">How\u2019s your luck? by Andrew Park<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nData shows a huge variation in success rates in challenging decisions across HMRC departments, writes Andrew Park.\n\n\n\nDecisions taken against taxpayers by HMRC vary considerably...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/hows-your-luck-by-andrew-park-2\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/gone-but-not-forgotten-by-gary-brothers\/\"  rel=\"bookmark\" title=\"Gone but not forgotten? by Gary Brothers\">Gone but not forgotten? by Gary Brothers<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nGary Brothers probes HMRC\u2019s ongoing pursuit of \u2018rogue\u2019 company directors by lifting the \u2018corporate veil\u2019.\n\n\n\nIn what seems like forever ago now, Schedule 13 Finance...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/gone-but-not-forgotten-by-gary-brothers\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/fast-forward-by-sara-scala\/\"  rel=\"bookmark\" title=\"Fast forward by Sara Scala\">Fast forward by Sara Scala<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nThe Contentious Tax Group\u2019s Sarah Scala explains the steps to take to speed up an HMRC enquiry.\n\n\n\nThere is no limit on how long HMRC...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/fast-forward-by-sara-scala\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/budget-buzz-unpacking-tax-disputes-by-sarah-mawson\/\"  rel=\"bookmark\" title=\"Budget buzz: unpacking tax disputes by Sarah Mawson\">Budget buzz: unpacking tax disputes by Sarah Mawson<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nThe farmers may have hogged the spotlight, but there were plenty of other matters arising from Rachel Reeves\u2019 first Budget, writes Sarah Mawson.\n\n\n\nThe recent...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/budget-buzz-unpacking-tax-disputes-by-sarah-mawson\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n 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Shadow\",\"shadow_shadow_size\":\"\",\"shadow_shadow_offset_horizontal\":\"\",\"shadow_shadow_offset_vertical\":\"\",\"shadow_shadow_spread\":\"\",\"shadow_shadow_color\":\"\",\"title_txt\":\"\",\"title_txt_hover\":\"\",\"all_underline_height\":\"\",\"all_underline_color\":\"\",\"cat_bg\":\"\",\"cat_bg_hover\":\"\",\"cat_txt\":\"\",\"cat_txt_hover\":\"\",\"cat_border\":\"\",\"cat_border_hover\":\"\",\"meta_bg\":\"\",\"author_txt\":\"\",\"author_txt_hover\":\"\",\"date_txt\":\"\",\"ex_txt\":\"\",\"com_bg\":\"\",\"com_txt\":\"\",\"rev_txt\":\"\",\"audio_btn_color\":\"\",\"audio_time_color\":\"\",\"audio_bar_color\":\"\",\"audio_bar_curr_color\":\"\",\"shadow_m_shadow_header\":\"\",\"shadow_m_shadow_title\":\"Meta info shadow\",\"shadow_m_shadow_size\":\"\",\"shadow_m_shadow_offset_horizontal\":\"\",\"shadow_m_shadow_offset_vertical\":\"\",\"shadow_m_shadow_spread\":\"\",\"shadow_m_shadow_color\":\"\",\"btn_txt_hover\":\"\",\"pag_h_text\":\"\",\"pag_bg\":\"\",\"pag_h_bg\":\"\",\"pag_h_border\":\"\",\"ajax_pagination_next_prev_swipe\":\"\",\"ajax_pagination_infinite_stop\":\"\",\"css\":\"\",\"tdc_css\":\"\",\"td_column_number\":3,\"header_color\":\"\",\"color_preset\":\"\",\"border_top\":\"\",\"class\":\"tdi_11\",\"tdc_css_class\":\"tdi_11\",\"tdc_css_class_style\":\"tdi_11_rand_style\"}';\nblock_tdi_11.td_column_number = \"3\";\nblock_tdi_11.block_type = \"td_flex_block_1\";\nblock_tdi_11.post_count = \"8\";\nblock_tdi_11.found_posts = \"8\";\nblock_tdi_11.header_color = \"\";\nblock_tdi_11.ajax_pagination_infinite_stop = \"\";\nblock_tdi_11.max_num_pages = \"1\";\ntdBlocksArray.push(block_tdi_11);\n<\/script><div class=\"td-block-title-wrap\"><h4 class=\"td-block-title\"><span>October \/ November 2024<\/span><\/h4><\/div><div id=tdi_11 class=\"td_block_inner td-mc1-wrap\">\r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/why-privacy-should-prevail-by-krishna-mahajan\/\"  rel=\"bookmark\" title=\"Why privacy should prevail by Krishna Mahajan\">Why privacy should prevail by Krishna Mahajan<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nKrishna Mahajan explores a taxpayer\u2019s right to privacy during an HMRC enquiry \u2013 from it being opened to ultimate closure.\n\n\n\nPrivacy and confidentiality in tax...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/why-privacy-should-prevail-by-krishna-mahajan\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/vat-partial-exemption-the-pitfalls-by-nick-davies\/\"  rel=\"bookmark\" title=\"VAT partial exemption: the pitfalls by Nick Davies\">VAT partial exemption: the pitfalls by Nick Davies<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nNick Davies explains the rule around VAT partial exemption and business non-business.Apart from land and property, this is probably the most complex and misunderstood...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/vat-partial-exemption-the-pitfalls-by-nick-davies\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/time-out-by-alexis-armitage\/\"  rel=\"bookmark\" title=\"Time out by Alexis Armitage\">Time out by Alexis Armitage<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nThe FTT has allowed taxpayer\u2019s post-cessation trade relief claim as HMRC\u2019s enquiry was out of time. Alexis Armitage explains all.In Anthony Dennison v HMRC...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/time-out-by-alexis-armitage\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/the-third-answer-by-tony-monger\/\"  rel=\"bookmark\" title=\"The third answer by Tony Monger\">The third answer by Tony Monger<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nTony Monger travels through time to get to the roots of the tax authority\u2019s current ills.In my 47-year career in taxes \u2013 25 years...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/the-third-answer-by-tony-monger\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/risky-business-by-danielle-ford\/\"  rel=\"bookmark\" title=\"Risky business by Danielle Ford\">Risky business by Danielle Ford<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nDanielle Ford runs the rule over HMRC\u2019s compliance risk review process.HMRC has always carried out a large volume of compliance activity through enquiries and...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/risky-business-by-danielle-ford\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/out-of-time-by-mark-mclaughlin\/\"  rel=\"bookmark\" title=\"Out of time? by Mark McLaughlin\">Out of time? by Mark McLaughlin<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMark McLaughlin looks at the time limits for HMRC to open self-assessment tax return enquiries and to give individual taxpayers notice of its intention...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/out-of-time-by-mark-mclaughlin\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/account-freezing-orders-skyrocket-by-michelle-sloane-and-keziah-mastin\/\"  rel=\"bookmark\" title=\"Account Freezing Orders skyrocket by Michelle Sloane and Keziah Mastin\">Account Freezing Orders skyrocket by Michelle Sloane and Keziah Mastin<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMichelle Sloane and Keziah Mastin consider HMRC\u2019s dramatic increase in the use of Account Freezing Orders (AFOs) and Forfeiture Orders (FOs) over the past...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/account-freezing-orders-skyrocket-by-michelle-sloane-and-keziah-mastin\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/flexibility-by-sean-wakeman\/\"  rel=\"bookmark\" title=\"Flexibility by Sean Wakeman\">Flexibility by Sean Wakeman<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nSean Wakeman relates a tax case that highlights how HMRC\u2019s inflexibility and intransigence betrays the interests of all taxpayers.\n\n\n\nThe recent case of Majid v...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/flexibility-by-sean-wakeman\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <\/div><\/div><div class=\"td_block_wrap td_flex_block_1 tdi_12 td-pb-border-top td_block_template_8 td_flex_block\"  data-td-block-uid=\"tdi_12\" >\n<style>\n\/* custom css - generated by TagDiv Composer *\/\n.tdi_12 .td-block-title > *:before,\r\n            .tdi_12 .td-block-title > *:after {\r\n                background-color: rgba(88,171,196,0.77) 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2024<\/span><\/h4><\/div><div id=tdi_12 class=\"td_block_inner td-mc1-wrap\">\r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/what-use-is-a-charter-if-the-narrative-is-all-one-way-by-tony-margaritelli\/\"  rel=\"bookmark\" title=\"What use is a Charter if the narrative is all one way? by Tony Margaritelli\">What use is a Charter if the narrative is all one way? by Tony Margaritelli<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nHMRC needs to listen more and dictate less, writes Tony Margaritelli.\u201cHMRC has a clear and vital purpose \u2013 to collect the money that pays...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/what-use-is-a-charter-if-the-narrative-is-all-one-way-by-tony-margaritelli\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/tax-reform-tensions-a-balancing-act-by-nick-mcleman\/\"  rel=\"bookmark\" title=\"Tax reform tensions: a balancing act by Nick McLeman\">Tax reform tensions: a balancing act by Nick McLeman<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nNick McLeman explores the tension between efficiency and safeguards in the UK\u2019s tax administration reforms.In February of this year, I was pleased to have...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/tax-reform-tensions-a-balancing-act-by-nick-mcleman\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/revenue-sets-sights-on-iht-by-waqar-shah-and-anna-metadjer\/\"  rel=\"bookmark\" title=\"Revenue sets sights on IHT by Waqar Shah and Anna Metadjer\">Revenue sets sights on IHT by Waqar Shah and Anna Metadjer<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nInheritance tax investigations by HMRC continue to increase. Waqar Shah and Anna Metadjer outline the current state of play.Inheritance tax liabilities for the tax...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/revenue-sets-sights-on-iht-by-waqar-shah-and-anna-metadjer\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/not-necessarily-careless-by-mark-mclaughlin\/\"  rel=\"bookmark\" title=\"Not necessarily careless! by Mark McLaughlin\">Not necessarily careless! by Mark McLaughlin<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMark McLaughlin points out that a tax return inaccuracy is not necessarily careless simply because an error was made.Tax return errors are not uncommon....<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/not-necessarily-careless-by-mark-mclaughlin\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/exposing-hmrcs-scrutiny-of-the-cis-by-david-brindley-and-jas-jhooty\/\"  rel=\"bookmark\" title=\"Exposing HMRC\u2019s scrutiny of the CIS by David Brindley and Jas Jhooty\">Exposing HMRC\u2019s scrutiny of the CIS by David Brindley and Jas Jhooty<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nDavid Brindley and Jas Jhooty look at HMRC\u2019s increased focus in the Construction Industry Scheme (CIS) space. So what\u2019s the issue?The CIS is designed...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/exposing-hmrcs-scrutiny-of-the-cis-by-david-brindley-and-jas-jhooty\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/ev-charging-vat-battle-lines-are-forming-by-scott-harwood\/\"  rel=\"bookmark\" title=\"EV charging: VAT battle lines are forming by Scott Harwood\">EV charging: VAT battle lines are forming by Scott Harwood<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nScott Harwood explains how the charging of electric vehicles is creating uncertainty when it comes to the VAT rules.When new technology or innovative business...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/ev-charging-vat-battle-lines-are-forming-by-scott-harwood\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/dear-chancellor-by-mark-morton\/\"  rel=\"bookmark\" title=\"Dear Chancellor\u2026 by Mark Morton\">Dear Chancellor\u2026 by Mark Morton<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nMark Morton, a former tax inspector, recently published an open letter to the Chancellor of the Exchequer, Rachel Reeves MP. Here is that letter....<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/dear-chancellor-by-mark-morton\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        \r\n        <div class=\"td_module_flex td_module_flex_1 td_module_wrap td-animation-stack td-meta-info-hide td-cpt-post\">\r\n            <div class=\"td-module-container td-category-pos-\">\r\n                \r\n                <div class=\"td-module-meta-info\">\r\n                                        \r\n                    <h3 class=\"entry-title td-module-title\"><a href=\"https:\/\/taxinvestigation.co\/new\/action-or-inaction-by-amit-puri\/\"  rel=\"bookmark\" title=\"Action \u2013 or inaction? by Amit Puri\">Action \u2013 or inaction? by Amit Puri<\/a><\/h3>\r\n                    \r\n                    \r\n                    <div class=\"td-excerpt\">\nAmit Puri reviews HMRC action against third parties including agents and advisers \u2013 or the lack of it\u2026We recently asked HMRC for statistics and...<\/div>\r\n                    \r\n                                        <div class=\"td-read-more\">\r\n                        <a href=\"https:\/\/taxinvestigation.co\/new\/action-or-inaction-by-amit-puri\/\" title=\"Read More\"  >Read More<\/a>\r\n                    <\/div>\r\n                                    <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-302","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/pages\/302","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=302"}],"version-history":[{"count":74,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/pages\/302\/revisions"}],"predecessor-version":[{"id":2672,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/pages\/302\/revisions\/2672"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}