Latest Articles

A ‘reasonable’ approach?

Mark McLaughlin looks at a recent case in which the tribunal suggested an approach when considering whether a taxpayer has a reasonable excuse for failure to comply with certain tax obligations The imposition of...

The client said what?

Russell Cockburn has come across some unusual ‘cultural’ issues and explanations in tax enquiries – and here he shares some of them with us. One of the more interesting, often infuriating and sometimes even rather...