Tax audits: be ready for tomorrow’s enquiry
For most of my career as a tax professional, I have been fascinated by the idea of doing things better, smarter and in a...
Management of taxes
Management of taxes
Sanctionable conduct: HMRC’s new enforcement powers
From 1 April 2026, HMRC has enhanced enforcement powers designed to target advisers who intentionally facilitate tax los...
CIS fraud: how to protect gross payment status
From 6 April 2026, the construction industry faces a significant shift in how HMRC tackles supply chain fraud within the...
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Share exchanges: just and reasonable adjustments
Once in a while (but not often), taxpayers win cases in the courts where there is an alleged tax avoidance element....
Elden v HMRC: where procedure becomes the problem
The purpose of litigation is to enable the parties to a dispute to resolve it through an independent judicial process....
Tax adviser registration: modernising and mandating
Included within the Finance Bill 2025-26 was a package of measures affecting tax agents including:
Cash for information: how HMRC is paying for intelligence
In November 2025, HMRC formally launched an enhanced informant and reward scheme, marking a significant shift in the UK’...
Cyber controls: tax risk governance
Cyber attacks are having a significant impact on both UK citizens and the economy.
Treasury Committee: scrutiny of HMRC
Dame Meg Hillier moved from chairing the Public Accounts Committee in the last Parliament to chairing the Treasury Commi...
Tax simplification project: revisiting the OTS review
In October 2014, I co-authored the former Office of Tax Simplification (OTS) report on the competitiveness of the UK tax...