An Organisation for all
Accountants in Practice

Newsletter: HMRC Enquiries, Investigations and Powers

Edited by Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP

hmrc tax investigations

This new e-newsletter is the only publication aimed specifically at professionals involved in HMRC enquiry and investigation work, ranging from accountancy practices with clients under enquiry to specialists in HMRC criminal investigations into tax evasion. Contributors include investigations specialists from many of the leading firms, and from HMRC.

ICPA members receive this eNewsletter for FREE!

Non-members can subscribe for £95 for six issues.

Members can view the latest issue here


What’s covered?

Here is just a sample of past articles found in the e-newsletter:

  • Robert Maas highlights the ‘possession of power’ requirement for valid information notices seeking the production of documents
  • Andrew Park on the penalty regime for failure to notify chargeability to tax for personal tax self-assessment purposes
  • Mark McLaughlin asks whether HMRC is correct in applying the ‘presumption of continuity’ in some tax enquiry cases
  • John Hood discusses HMRC’s facility, and other developments aimed at cracking down on offshore tax offences
  • Karmjit Mader considers the potential difficulties for partners in completing their tax returns if there is a disagreement about partnership profit shares
  • Ian Roberts examines some common pitfalls in dealing with serious tax investigations
  • Mark McLaughlin looks at whether the conduct of taxpayers who enter into tax avoidance schemes, which are subsequently found to be unsuccessful, gives rise to a penalty
  • Roy Noble highlights legislation to be included in Finance Bill 2017 intended to further discourage involvement in tax avoidance
  • Andrew Park points out some practical issues and potential problems in their completion
  • Doug Sinclair considers HMRC enquiries into contractor loans, and outlines some options when dealing with them

Take a look at the website here