Featured Articles

  • Settling a tax dispute with ADR

    Settling a tax dispute with ADR

    HMRC explains how you can apply for Alternative Dispute Resolution (ADR) and when you can use it to resolve a tax disagreement with it Anyone can apply for ADR to help resolve a dispute...
  • Must do better: HMRC messes up VAT case

    Must do better: HMRC messes up VAT case

    Must do better Les Howard scrutinises HMRC’s management of a VAT DIY claim The Christopher Swales FTT case addresses a number of significant issues. One of these is HMRC’s dreadfully poor case management. Even...
  • Government to set up committee to scrutinise HMRC powers

    Government to set up committee to scrutinise HMRC powers

    Leaky umbrellas? Advance loans in disguised remuneration schemes break tax rules, the revenue is warning HMRC is warning that some disguised remuneration schemes used by umbrella companies to avoid income tax and National Insurance...
  • HMRC’s harnesses new tech to catch the evaders

    HMRC’s harnesses new tech to catch the evaders

    In their sights HMRC’s harnesses new tech to track down tax evaders Connect, HMRC’s sophisticated information system, is being used more and more to identify income and gains that have not been declared, according...
  • HMRC’s flawed procedures could lead to challenges

    HMRC’s flawed procedures could lead to challenges

    Making HMRC prove it! Mark McLaughlin points out that HMRC’s procedures have been found to be flawed and subject to potential challenge in some cases The imposition of penalties by HM Revenue and Customs...
  • Delayed disclosures and HMRC’s penalty regime

    Delayed disclosures and HMRC’s penalty regime

    Delayed disclosures Rebecca Busfield explains HMRC’s penalty regime and the mitigating circumstances that can affect the level of the penalty imposed In 2017, HMRC inspectors began changing the way that they charged penalties for...
  • How to deal with the seizure of goods

    How to deal with the seizure of goods

    Handling seizures by HMRC or the UK Border Force What should you do if you or a client has good seized by HMRC or the UK Border Force? Adam Craggs and Michelle Sloane explains...
  • Cover story: the Lorraine Kelly ruling

    Cover story: the Lorraine Kelly ruling

    That’s entertainment! Andy Vessey analyses the recent Lorraine Kelly decision and its implications for IR35 After their success in the Christa Ackroyd Media Ltd case last year, no doubt HMRC believed they were on...
  • A ‘reasonable’ approach?

    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...
  • Taxpayers treated unfairly by HMRC, say peers

    Taxpayers treated unfairly by HMRC, say peers

    New Parliamentary report slams Revenue for ‘disproportionate’ use of it powers RECENT POWERS PROVIDED to HMRC undermine the rule of law and hinders taxpayers’ access to justice. That was the conclusion of the Economic...