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  • Sanctions against Deliberate Defaulters

    As the initial furore over CoVid-19 dies down and the CJRS is phased out, HMRC are starting to ramp up their enquiries again. The quickest way for HMRC to get money back…

  • New Penalties for Furlough Fraud

    Royal Assent was given to the Finance Bill on 22 July 2020 and with it came an increase in HMRC’s jurisdiction to go after those who have incorrectly claimed Coronavirus Support Payment…

  • Tax and Insolvency

    This article was published by Bloomsbury Professional on 16 June 2020 and you can see the original here. For some time, HMRC have been lobbying to become preferred creditors on liquidation of…

  • Deliberate Behaviour

    This article was originally published by Bloomberg on 4 March 2020 and the original article can be found here. Reproduced with permission from Copyright 2020 The Bureau of National Affairs, Inc. (800-372-1033)…

  • IR35: Preparing for the UK’s off-payroll anti-tax avoidance rules by April 2020

    This article was first published in International Tax Review and the original text can be found here. IR35 legislation is an anti-avoidance initiative to prevent employees from working as contractors to save…

  • Judicial Review

    As HMRC’s powers increase, we are seeing more and more cases being decided in the High Court under Judicial Review (JR). For many tax advisers, JR remains a black box; it has…

  • The Dos and Don’ts of Tax tribunal

    A brief summary of the dos and don’ts of tax tribunal, based on a talk by Valentina Sloane QC to the London Tax Society on Wednesday 4 September 2019. A version of…

  • HMRC’s information powers

    The original article was published in Taxation Magazine on 9 September 2019 and can be viewed here. Since Finance Act 2008, HMRC have had the power to request information from taxpayers and…

  • The Art of Substitution

    The original article was published in Taxation Magazine on 30 July 2019 and can be viewed here. On 2 May 2019, Keith Gordon provided the delegates of the London Tax Society with…

  • Trust HMRC?

    The original article was published in Taxation Magazine on 4 July 2019 and can be viewed here. A number of cases have been through the courts regarding whether HMRC’s guidance can be…