Statutory Review into ‘unfair’ Loan Charge

The Loan Charge, as part of the 2017 Finance Act (No. 2), was introduced by the Treasury to recover unpaid taxes by individuals who have used ‘disguised remuneration’ schemes - a complex form of tax avoidance involving contractors, employees or...

The Turn of the Taxation Tide

Despite popular legend to the contrary, most tax advisers try not to be overly critical of HMRC – and this is especially true of those who specialise in the arenas of tax disputes and tax enquiries, many of whom have...

The benefits of an Independent Review by HMRC

The Taxes Acts allow taxpayers to ask for an independent review of an appealable decision by HMRC. The review is carried out by an independent officer within HMRC’s Appeals and Reviews teams. However, recent evidence suggests that many taxpayers remain...