Tax Investigation

VAT Invigilations - When best judgement isn’t even good Anyone who has only been involved with tax since 2005 might not be aware that prior to that point, rather than there being one HM Revenue and Customs, there had been...

HMRC win another EBT case

On 13 September 2017 the First-tier Tribunal released its decision in a case involving an Employee Benefit Trust (EBT). Specifically the planning used by the taxpayers in this case was the “EBT Pro strategy”, but the decision equally applies to other...

Happy Birthday! Now report your employer!

The recent publication of a new list of employers who are being ‘Named and Shamed’ for failing to pay the National Minimum Wage does much to instil terror in the hearts of employers everywhere – but, if anything, it also...

Doomed to be misquoted?

Occasionally a Tax Case is published and, even at its first reading, the heart of the experienced tax investigations practitioner sinks as he realises that the case is likely to be misquoted by HMRC as supporting such-and-such a principle. For...