Taxing Matters

Welcome to our Taxing Matters podcast. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

In this episode, we ask Andrew Hubbard, Editor-in-chief of Tolley's Taxation Magazine, to gaze into his crystal ball and predict the direction of travel for the UK's tax system.

In discussing recent trends, his musings on future developments include:

1.      the possibility of real time tax administration in the digital world;

2.      whether the balance of power has swung in favour of the State; and

3.      why the Revenue may now have greater confidence to take on bigger projects.

Please see our website www.rpc.co.uk/TaxingMatters for a transcript of this episode. All information is correct at the time of recording. Taxing Matter is not a substitute for legal advice.

If you would like to discuss any of the matters raised in this episode, please contact [email protected].

As ever, a huge thank you to our miracle working producer, Mary Mitchell, and Josh McDonald, the man who solves all problems before they arise.

Our music is composed and produced by musical genius Andrew Waterson.

Hosted on Acast. See acast.com/privacy for more information.

Welcome to our Taxing Matters podcast. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

In this episode, we talk about Judicial Review, often ignored, sometimes misused, frequently misunderstood, especially in the context of tax disputes, in the right case, it remains an important part of the taxpayer's arsenal.

Robert will take us thought:

- when to consider judicial review;

- tactical considerations when doing so; and 

- why he thinks that judicial review fulfils such an important democratic and constitutional role. 

Please see our website www.rpc.co.uk/TaxingMatters for a transcript of this episode. All information is correct at the time of recording. Taxing Matter is not a substitute for legal advice.

If you would like to discuss any of the matters raised in this episode please contact [email protected].

Show references 

https://www.rpc.co.uk/expertise/services/tax/judicial-review/

As ever, a huge thank you to our miracle working producer, Mary Mitchell, and Josh McDonald, the man who actually does all the work.

Our music is composed and produced by musical genius Andrew Waterson.

Hosted on Acast. See acast.com/privacy for more information.

Welcome to the Taxing Matters podcast brought to you by RPC. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

In this episode, we talk to Harry Smith about Her Majesty’s Revenue and Customs (HMRC) as a public authority; what they can do, and, more importantly, what they can't.  

Please see our website www.rpc.co.uk/TaxingMatters for a transcript of this episode. All information is correct at the time of recording. Taxing Matter is not a substitute for legal advice.

If you would like to discuss any of the matters raised in this episode please contact [email protected].

Show references:

HMRC's Litigation and Settlement Strategy 

RPC's tax judicial review expertise   

As ever, a huge thank you to our miracle working producer, Mary Mitchell, and Josh McDonald, the man who actually does all the work.

The music you hear was kindly written and arranged for Taxing Matters by the musical genius Andrew Waterson.

All material is copyright to RPC LLP

Hosted on Acast. See acast.com/privacy for more information.

Welcome to our Taxing Matters podcast brought to you by RPC. In this series we review land-mark cases and key tax principles and discuss the commercial impact they could have on your business.

In this episode, we talk Alternative Dispute Resolution (ADR) with the man who (quite literally) wrote the book on how to use ADR to resolve tax disputes, Adam Craggs. From how ADR works in the context of tax disputes and what kinds of cases are suitable, to the Tribunal's recent Practice Statement and the impact of Covid-19 on the prevalence of ADR; we answer all of your questions.  

Please see our website www.rpc.co.uk/TaxingMatters for a transcript of this episode. All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

If you would like to discuss any of the matters raised in this episode please contact [email protected].

Show references:

HMRC's Litigation and Settlement Strategy

HMRC's Guidance Use Alternative Dispute Resolution to settle a tax dispute

Tax Chamber Practice Statement on ADR

PLC Practice Note: Alternative dispute resolution (ADR) in tax disputes (Paywall)

As ever, a huge thank you to our miracle working producer, Mary Mitchell, and Josh McDonald, the man who actually does all the work.

The music you hear was kindly written and arranged for Taxing Matters by the musical genius Andrew Waterson.

All material is copyright to RPC LLP

Hosted on Acast. See acast.com/privacy for more information.

Welcome to the Taxing Matters podcast brought to your by RPC; your fortnightly guide to all things tax law and tax disputes. 

In this episode, we talk Schedule 36 Notices: what are they, how do they work and what should you do if you receive one? Taxing Matters host, Alice Kemp, talks to RPC Tax Disputes Associate, Alexis Armitage, about all these questions and more.

Find out:

• How these Notices work;
• What you can and can't be required to give to HMRC;
• The formal requirements for HMRC to issue a Schedule 36 Notice; and
• Top tips for what to do if you receive a Schedule 36 Notice.

Please see our website www.rpc.co.uk/TaxingMatters for a transcript of this episode. All information is correct at the time of recording. Taxing Matter is not a substitute for legal advice.

If you would like to discuss any of the matters raised in this episode please contact [email protected].

Show references:

Schedule 36 of The Finance Act 2008 (Legislation.gov.uk) 

HMRC Compliance Handbook – Information Notices

HMRC Guidance – Compliance checks

Related RPC blogs:

JJ Management – Court of Appeal confirms HMRC can conduct informal enquiries

Jiminez: High Court quashes information notices issued to non-UK resident taxpayer

The Barty Party – HMRC's information notice was invalid

Newton – Tribunal confirms that "statutory records" should be narrowly construed

Anstock - Tribunal quashes penalties imposed for failure to comply with information notice

Hegarty – HMRC information notices invalid

Tribunal sets aside HMRC's Schedule 36 information notice

HMRC's unreasonable conduct leads to costs award against it

As ever, a big thank you to our amazing guest, Michelle Sloane, our producer extraordinaire, Mary Mitchell, and to Josh McDonald, the man who solves all problems before they arise. 

The music you hear was kindly written and arranged for Taxing Matters by the musical genius Andrew Waterson.

All material is copyright to RPC LLP 

Hosted on Acast. See acast.com/privacy for more information.

Welcome to the Taxing Matters podcast brought to your by RPC; your fortnightly guide to all things tax law and tax disputes. 

In this episode, we talk to RPC tax disputes partner, Michelle Sloane, about the rise in HMRC’s use of the draconian Account Freezing and Account Forfeiture powers introduced in January 2018; what they are, how they work, and what to do if your business is affected by them.

Please see our website www.rpc.co.uk/TaxingMatters for a transcript of this episode. All information is correct at the time of recording. Taxing Matter is not a substitute for legal advice.

If you would like to discuss any of the matters raised in this episode please contact [email protected].

Show references:

https://www.rpc.co.uk/press-and-media/hmrc-ramps-up-use-of-new-account-freezing-and-forfeiture-orders/

https://www.icpa.org.uk/news/512401/HMRC-ramps-up-measures-to-tackle-suspected-criminal-activity.htm

https://www.ft.com/content/bc4128d8-8bd7-4088-aae6-8d7686e26fda (Paywall)

https://www.legislation.gov.uk/ukpga/2002/29/part/5/chapter/3B

https://www.legislation.gov.uk/uksi/2017/1297/contents/made

https://www.5sah.co.uk/downloads/download/77/nca-v-xy-judgment-pdf.pdf

As ever, a big thank you to our amazing guest, Michelle Sloane, our producer extraordinaire, Mary Mitchell, and to Josh McDonald, the man who solves all problems before they arise. 

The music you hear was kindly written and arranged for Taxing Matters by the musical genius Andrew Waterson.

All material is copyright to RPC LLP 

Hosted on Acast. See acast.com/privacy for more information.

Welcome to the inaugural episode of the Taxing Matters podcast brought to you by RPC; your fortnightly guide to all things tax law and tax disputes.

In this episode, we talk to the Furlough Guru Kelly Thomson about the Coronavirus Job Retention Scheme (Furlough) and the risk of fraud.

Please see our website www.rpc.co.uk/TaxingMatters for a transcript of this episode. All information is correct at the time of recording. Taxing Matter is not a substitute for legal advice.

Show references:

HMRC powers to tackle furlough fraudsters – take action now!

COVID 19 Your workforce: What on earth is "furlough"?

COVID-19: Your workforce – furloughing - act to mitigate the risk of exposure to tax evasion offences as scheme could be open to abuse

Furlough Fraud: How to protect your business

HMRC Guidance - Check if you can claim for your employees' wages through the Coronavirus Job Retention Scheme

HMRC Guidance - Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme

HMRC Guidance - Check if your employer can use the Coronavirus Job Retention Scheme

Treasury Direction 15 April 2020

Treasury Direction 20 May 2020

Treasury Direction 25 June 2020

HMRC coronavirus (COVID-19) statistics

First press release of furlough fraud arrests

As ever, a big thank you to our amazing guest, Kelly Thomson, our producer extraordinaire, Mary Mitchell, and to Josh McDonald, the man who solves all problems before they arise. 

The music you hear was kindly written and arranged for Taxing Matters by the musical genius Andrew Waterson.

All material is copyright to RPC LLP 

Hosted on Acast. See acast.com/privacy for more information.