Tax Take HighQ

Taxing Matters: HMRC's approach to supply chain fraud, with Joshua Carey of Devereux Chambers

Thu, 05 Feb 2026 09:32:00 Z

Drawing on their extensive experience in complex tax and public law disputes, Michelle and Joshua discuss:

how supply chain fraud can arise and how businesses can find themselves implicated, sometimes unwittingly, in these chains
HMRC’s investigative toolkit and the legal framework it relies on, including the “knew or should have known” test
the growing use of penalty provisions that can affect both corporate entities and individuals
the potential civil, criminal and reputational consequences of being caught up in a fraudulent supply chain
what businesses can do to help protect themselves.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify and stay up to date with developments in the tax world.

If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs or Michelle Sloane.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: A very VATy Christmas with Philip Simpson KC from Old Square Tax Chambers

Tue, 16 Dec 2025 09:00:00 Z

From turkey and pigs in blankets, to mince pies and cheese boards, this special episode looks at the tax treatment of festive favourites.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify and stay up to date with developments in the tax world.

If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs or Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice

Taxing Matters: Unpacking the complexities of tax deed claims with Jivaan Bennett of Temple Tax Chambers

Wed, 03 Dec 2025 14:18:00 Z

Together, Alexis and Jivaan discuss the complexities of tax deed claims in the context of corporate transactions, offering practical insights for both lawyers and businesses. Key topics covered in this episode, include:

the definition and purpose of tax deeds, and their distinction from tax warranties
strategic considerations for making and defending tax deed claims
common drafting issues and the importance of clear contractual language
the interaction between tax deed claims and tax authority inquiries
recent trends, including increased use of arbitration and insurance.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify and stay up to date with developments in the tax world.

If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs or Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: The Court of Appeal's decision in A Taxpayer v HMRC with Rebecca Sheldon, Old Square Tax Chambers

Wed, 19 Nov 2025 10:11:00 Z

The discussion focuses on how "exceptional circumstances" under the Statutory Residence Test (SRT) should be interpreted, particularly where personal and moral obligations are involved.

Join Alexis and Rebecca as they discuss:

the background of the case and why HMRC challenged the taxpayer’s UK residency status
the SRT and the meaning of "exceptional circumstances"
why the taxpayer's claim under the SRT is of particular interest
the journey of the case through the FTT, the UT and finally the Court of Appeal
how the case is relevant for other taxpayers seeking to rely on "exceptional circumstances" in the context of the SRT
the key lessons from the decision for taxpayers and advisors on evidence and planning residency days.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify and stay up to date with developments in the tax world.

If you would like to discuss any of the matters raised in this episode, or find out more about our tax services, please contact Adam Craggs or Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Top tips for tax litigation with Jonathan Davey KC from Wilberforce Chambers

Wed, 22 Oct 2025 08:33:00 +0100

Jonathan shares his practical insights and top tips for navigating the complexities of tax litigation, drawing on decades of experience at the Bar; from keeping cases simple and crafting compelling narratives, to mastering the detail of documentary evidence and knowing when to settle.

Whether you are a tax advisor, litigator, or in-house counsel, this episode offers useful tips for anyone involved in tax disputes and litigation against HMRC.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

If you would like to discuss any of the matters raised in this episode, or find out more about our tax litigation offering, please contact Adam Craggs or Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Wealth management for creatives – navigating financial planning in the entertainment industry

Tue, 23 Sep 2025 13:27:00 +0100

Join Alexis and Simon in this month's episode as they discuss:

the complexities of managing unpredictable income streams
the importance of early wealth planning for creatives
working collaboratively with tax lawyers and accountants on cross-border and residency issues
protecting and monetising intellectual property (IP)
emerging trends in long-term financial planning, including pensions, succession, and philanthropy
the rise of new client types in the digital creator economy and their distinct advisory needs.

Whether you advise creatives or are part of the entertainment sector yourself, this episode offers practical insights on how to navigate wealth management and maximise after-tax returns in a rapidly evolving industry.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

Our Tax, Investigations and Financial Crime team advise individuals and businesses on a range of complex tax matters. The team is ranked Band 1 in the Chambers High Net Worth Guide for Tax: Private Client. If you would like to discuss any of the matters raised in this episode, or find out more about our work for high net worth clients, please contact Adam Craggs or Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Notice from RBC Brewin Dolphin:

RBC does not offer tax advice and this does not constitute tax or legal advice. Tax treatment depends on the individual circumstances of each client and may be subject to change in the future.
The value of investments, and any income from them, can fall and you may get back less than you invested
Information is provided only as an example and is not a recommendation to pursue a particular strategy.

Taxing Matters: The countdown to failure to prevent fraud is on (Part 3): Looking ahead: further developments for corporate criminal liability

Wed, 30 Jul 2025 12:52:00 +0100

In this three-part special of RPC's Taxing Matters podcast, RPC's Tom Jenkins, Of Counsel and Financial Crime specialist joins Alexis Armitage, RPC's Taxing Matters podcast host, to discuss the new offence and its potential impact on businesses, and other developments relevant to the law of corporate criminal liability.

Part 3: Looking ahead: further developments for corporate criminal liability

In the final episode of the series, Alexis Armitage and Tom Jenkins discuss the future of corporate criminal liability, focusing on new and upcoming legal developments.

In this episode, they discuss:

developments regarding “failure to prevent” offences, including bribery, facilitation of tax evasion, and the forthcoming fraud offence
the potential impact of the proposed Crime and Policing Bill, which could significantly broaden corporate liability further, including in relation to non-financial crime offences
key considerations for organisations in preparation for 1 September 2025, including compliance, training, and risk assessment.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

Explore the full series

Part 1: A recap on corporate criminal liability – Listen here

Part 2: What is failure to prevent fraud? – Listen here

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

The countdown to failure to prevent fraud is on (Part 2): What is failure to prevent fraud?

Thu, 24 Jul 2025 08:12:00 +0100

In this three-part special of RPC's Taxing Matters podcast, RPC's Tom Jenkins, Of Counsel and Financial Crime specialist joins Alexis Armitage, RPC's Taxing Matters podcast host to discuss the new offence and its potential impact on businesses, and other developments relevant to the law of corporate criminal liability.

Part 2: What is failure to prevent fraud?

In the second episode of our series, Alexis and Tom dive into the new failure to prevent fraud offence, which comes into force in September 2025 under the Economic Crime and Corporate Transparency Act.

In this episode, they will cover:

details of the new offence and who it will apply to
which fraud offences are in scope
an analysis of its effect on large organisations and smaller businesses
jurisdictional scope, including risks for overseas companies
the “reasonable procedures” defence and six key compliance principles
what businesses should be doing now in readiness

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

Stay tuned for the final episode in our series as we look at what might be coming next in this fast moving area of the law.

Explore the full series

Part 1: A recap on corporate criminal liability – Listen here

Part 2: What is failure to prevent fraud? – Listen here

Part 3: Looking ahead: further developments for corporate criminal liability – Coming Thursday 31 July

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

The countdown to failure to prevent fraud is on (Part 1): A recap on corporate criminal liability

Thu, 17 Jul 2025 15:19:00 +0100

In this three-part special of RPC's Taxing Matters podcast, RPC's Tom Jenkins, Of Counsel and Financial Crime specialist joins Alexis Armitage, RPC's Taxing Matters podcast host to discuss the new offence and its potential impact on businesses, and other developments relevant to the law of corporate criminal liability.

Part 1: A recap on corporate criminal liability

In part 1, Alexis and Tom look at how the law around corporate criminal liability is changing and discuss:

the historic “identification doctrine” and its limitations for law enforcement bodies when seeking to prosecute companies
key criticisms of the old law and why reform was needed
the major changes introduced by the Economic Crime and Corporate Transparency Act, including the new legal test for attributing criminal liability to companies
what counts as a “senior manager” under that new test and which offences are in scope
steps organisations should consider in response to this important change in the law.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

Explore the full series

Part 1: A recap on corporate criminal liability – Listen here

Part 2: What is failure to prevent fraud? – Listen here

Part 3: Looking ahead: further developments for corporate criminal liability – Coming Thursday 31 July

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: When tax advice goes wrong: professional negligence in tax disputes

Thu, 26 Jun 2025 13:05:00 +0100

Together, they consider where advisers, particularly lawyers and accountants, face exposure to negligence claims, as they discuss:

the typical lifecycle of a tax dispute
common scenarios where negligence may occur
how courts assess negligence
the role of insurers in professional negligence cases
practical tips for advisers, lawyers, and insurers to prevent negligence

Whether you are a tax adviser or insurer, this episode offers insights into how tax advice can go wrong, and how to safeguard against it.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs or Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Mental Health Awareness Week: breaking down mental barriers in the mind with Jo Maughan

Tue, 13 May 2025 09:42:00 +0100

With many years of experience working in tax at BP and PwC, Jo understands the high-achieving, perfectionist mindset that tax professionals often develop. In this episode, Alexis and Jo explore:

the unique challenges professionals face in tax and other high-pressure jobs
how the critical inner voice is amplified by competitive work environments
practical tools for quieting self-doubt, including the FOG method (Fact, Opinion, Guess)
the importance of getting out of your head and into your body through mindfulness and movement.

As discussed on the podcast, if you would like to sign-up for Jo’s mindful walks in London and Guildford this summer, you can do so here.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs or Alexis Armitage.

Taxing Matters: Tax risk for professionals and professional businesses with Thomas Slipanczewski, Associate Director at Deloitte

Tue, 29 Apr 2025 10:30:00 +0100

Facing a tax dispute or investigation can have a significant impact on an individual or business, and for those in regulated sectors such as lawyers, accountants and finance professionals, the associated reputational risks are often heightened. In this episode, Alexis and Thomas discuss:

risks that regulated professionals and professional businesses should be aware of when they have a tax dispute or investigation
HMRC's perception of this taxpayer group and its implications
'top tips' for professional taxpayers facing a dispute or investigation.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Navigating the human side of tax disputes with Mark Bevington of ADE Tax

Wed, 26 Mar 2025 10:30:00 Z

With over 30 years' experience working in tax, Mark is a highly experienced strategic tax advisor, who has advised on numerous significant and complex transactions, disputes, negotiation support, policy and planning matters.

In this episode, Alexis and Mark explore the human side of tax disputes and discuss:

the human elements of tax disputes and their potential impacts
the difference between commercial disputes and tax disputes
how complexities caused by the human side of tax disputes can be navigated
the potential emotional impacts of tax disputes on individuals
how mediation and ADR can help humanise the process
advice and 'top tips' for tax professionals and taxpayers on handling the human side of disputes.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: IWD 2025 special with Ele Theochari

Thu, 06 Mar 2025 10:30:00 Z

Ele is an R&D specialist who was promoted to Partner at just 29. Ele is passionate about helping companies to access R&D tax incentives and seeing the positive impact that R&D tax credits can have on a business. In this episode Alexis interviews Ele about:

how she started her career in tax
her journey to Partner and the challenges she's faced
advice that previous mentors have given her
role models she's looked up to throughout her career
the charitable work she does alongside her day-to-day role.
top tips for those starting their careers in tax.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Mike Ashley wins landmark data protection case against HMRC

Thu, 27 Feb 2025 09:30:00 Z

In this month's episode of Taxing Matters, our host and Senior Associate, Alexis Armitage is joined by Megan Grew, Associate at RPC and part of Mike Ashley's legal team, to discuss the legal aspects of the case that led to a landmark data protection victory against HMRC for Mike Ashley in the High Court.

In this episode, they discuss:

the background to the case and how it got to the High Court
Mike Ashley's arguments v HMRC's arguments
the court's judgment in the case, including in respect of costs
practical implications of the win, and what this could mean for other individuals dealing with HMRC
key takeaways from the judgment for HMRC and other government bodies.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. This episode discusses publicly available information only and does not disclose or imply any privileged or confidential details. RPC will not be providing further comments or media interviews on this matter.

Taxing Matters: Nature's wealth: unlocking the power of natural capital with Daisy Darrell

Thu, 30 Jan 2025 09:30:00 Z

In the latest episode of Taxing Matters, our host, Alexis Armitage is joined by Daisy Darrell, a Senior Associate in Birkett's Agricultural and Estates team to discuss all things natural capital.

Natural capital is the planet's natural wealth and the idea that the world has a stock of natural assets which provide ecosystem services like clean air, fertile soil and pollination of crops.

Join Alexis and Daisy as they explore:

opportunities that natural capital can create for landowners
examples of recent environmental enhancement and restoration projects
the environmental benefits of such projects
tax considerations for farmers and landowners
potential impacts of ESG on natural capital markets

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

Thank you for listening to this episode. You can listen to and subscribe to Taxing Matters on Apple Podcasts and Spotify to stay up to date with our latest episodes.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.

Taxing Matters: Deck the halls… with weird and wonderful taxes throughout history

Tue, 10 Dec 2024 10:00:00 Z

In our special Christmas episode, Alexis Armitage, RPC's Taxing Matters podcast host and Senior Associate in our Tax Disputes and Investigations team, is joined by Andrew Hubbard, editor-in-chief of Tolley's Taxation Magazine. From candles to beards, join them as they discuss the most bizarre taxes that have existed throughout British history.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

Taxing Matters: ADR in tax disputes with HMRC's ADR lead, Fiona McRobert

Tue, 26 Nov 2024 10:00:00 Z

During this episode they discuss:

how the ADR process differs from formal litigation or an internal HMRC review
the types of cases considered suitable for ADR (and those not suitable)
the role of the mediator
potential outcomes of the ADR process
timelines and practicalities involved in the ADR process
the pros and cons of ADR
ADR success rates
top tips.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Crystal ball gazing with Jasprit Singh

Tue, 22 Oct 2024 10:00:00 +0100

This episode covers:

Labour's upcoming autumn budget
HMRC's next potential targets and what they may focus on in the coming months
the potential role of AI in HMRC's plans

Listen to the latest episode here.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Taxation of agents' fees in the football industry

Tue, 17 Sep 2024 10:00:00 +0100

This episode covers:

the financial relationship between players, their clubs and their agents
HMRC's position on the tax split
what clubs can do to evidence that the split reflects the commercial reality of the arrangement
the high risk areas most likely to be investigated by HMRC.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Spotlight 63: HMRC shines a light on property business arrangements involving hybrid partnerships

Tue, 16 Jul 2024 10:00:00 +0100

In this episode, we discuss:

Spotlight 63 and HMRC's view of property business arrangements involving hybrid partnerships and why HMRC consider such arrangements to be fiscally ineffective
the individuals and companies for whom Spotlight 63 might be relevant
what the consequences might be for those who have participated in the type of property business arrangements referred to in Spotlight 63.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Exploring tax from an ESG perspective

Fri, 07 Jun 2024 12:00:00 +0100

In this special episode for Fair Tax Week, Alexis and Paul discuss:

the Fair Tax Foundation and its aims
tax transparency and good governance
how organisations can become Fair Tax Mark accredited
the requirements for accreditation
key performance indicators

Find out more about the Fair Tax Foundation and their work here https://fairtaxmark.net/.

Please subscribe on Apple Podcasts or Spotify to keep up with future episodes of Taxing Matters.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

The latest on the loan charge scandal with Matt Hall from Armadillo

Tue, 21 May 2024 10:30:00 +0100

This episode considers the loan charge controversy, including:

The background to the introduction of the charge.
Those primarily impacted by the charge.
Why it remains relevant today for so many taxpayers.
What can be done to resolve the loan charge saga once and for all.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

Changes to non-domiciliary rules with Philip Simpson KC and Ben Symons

Tue, 30 Apr 2024 09:41:00 +0100

This episode covers the major changes to the UK's non-domicile regime proposed by the Government, including:

The shift from domiciled-based taxation of individuals to the new residence basis for taxation of individuals.
Transitional reliefs for current non-domiciled individuals.
The inheritance tax implications of switching from a domicile basis to a residence basis.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

International Women's Day special – Inspiring inclusion with Tax Titan Trio

Fri, 08 Mar 2024 09:22:00 Z

RPC's Taxing Matters host and Senior Associate in RPC's Tax Disputes team, Alexis Armitage is joined by three inspirational female leaders working in tax:

Tasneem Kadiri, Tax Director for UK & Ireland at L’Oréal.
Dipti Thakrar, M&A Tax Practise Lead at Hitachi Energy.
Ashling Donnelly, Head of Tax at Trainline.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

A whistlestop tour of the taxation of international sports and rock stars with Patrick Way KC

Wed, 21 Feb 2024 09:25:00 Z

Patrick is one of the founders of Field Court Tax Chambers. He has successfully represented clients at all levels of the UK court system and has acted for both taxpayers and HMRC.

In this episode, the following will be discussed:

How HMRC treat payments when musicians sell their rights in respect of recordings and publishing rights
How the worldwide sponsorship income and other worldwide income of musicians and sportspersons are taxed in the UK when they play at concerts or appear at sporting events in the UK
IR35 – an update on where we are after the Kaye Adams/Atholl House case
The latest position of HMRC in relation to image rights contracts
A brief discussion on the taxation of agents' fees (a further podcast will follow from our very own Michelle Sloane on this topic in April – watch this space!).

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

Exploring the World of AI with Olivia Dhein

Tue, 30 Jan 2024 10:07:00 Z

We are delighted to be joined by our very own expert Olivia Dhein. Olivia is a Knowledge Lawyer at RPC. Prior to joining RPC Olivia was a Professional Support Lawyer at Lexis Nexis and before that she was a commercial disputes lawyer at Freshfields. Olivia is an expert in this dynamic and rapidly changing area.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

Tackling "Tax avoidance" this Christmas season with Sam Brodsky

Tue, 12 Dec 2023 12:10:00 Z

We are delighted to be joined by guest speaker Sam Brodsky. Sam is a barrister at Gray's Inn Tax Chambers and has a busy practice covering the full range of UK tax, commercial and chancery law. He is regularly instructed in the High Court and the Tax Tribunals both as lead and a specialist tax and/or property junior and most importantly, he has a great sense of humour.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

A day in the life of a tax adviser with Jeremy Johnson

Tue, 28 Nov 2023 10:24:00 Z

Jeremy helps clients to manage and resolve HMRC enquiries, and disclosures. Prior to joining inTAX six years ago, Jeremy worked in the tax disputes and investigations team at PwC and Grant Thornton, and before that was an inspector of taxes at HMRC.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

Why now is the right time to get to grips with your money with Ruth Handcock and Ali Poulton

Tue, 31 Oct 2023 09:31:00 Z

To talk us through this subject and provide some practical guidance we are delighted to be joined by Ruth Handcock, who is the CEO of Octopus Money, and Ali Poulton, who is a practising financial coach and who now works as a head coach, training and mentoring other coaches across the Octopus Money team.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.

Sanctions Spotlight Session with Alice Kemp

Tue, 26 Sep 2023 10:15:00 +0100

Alice is an employed barrister at RPC who specialises in sanctions and fraud investigations and litigation conducted by the various UK regulatory bodies. She has advised financial institutions, corporates and charities on the sanctions impacts of transactions particularly those involving the complex sectoral and trade sanctions regimes, advised on the application of export control provisions to international trade and assisted with queries around listing and delisting of individuals under the UK, EU and UN sanctions regimes.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Let's talk VAT security notices with Joshua Carey

Tue, 22 Aug 2023 09:36:00 +0100

In this episode of Taxing Matters, we discuss the rise in one of the smaller trends, the resurgence of the use of the VAT security provisions. These provisions aren't new, but they are experiencing an upswing and can have far reaching consequences for businesses, and a number of traps for the unwary.

Joining us is Joshua Carey, an expert tax barrister at recognised repository of tax excellence, Devereux Chambers. Josh, who was recently named a Rising Star by legal directory, the Legal 500, specialises in tax, public and judicial review, commercial litigation, civil and criminal fraud, and business crime - and did we mention tax?

Josh gives us his top tips for making sure you know what to do – and not do – if you're faced with a VAT security notice.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

The power of language when talking about tax with Kirstie Skates

Tue, 18 Jul 2023 09:42:00 +0100

In this episode of Taxing Matters, we are delighted to be joined by Kirstie Skates, founder of “Illume Linguistics”. Illume Linguistics are a team of linguistics experts who specialise in using techniques from language science to analyse organisational customer and community discourse. Their focus is on identifying the underlying assumptions and gaps in understanding that get in the way of effective communication between organisations and the people they want to connect with.

Kirstie has worked in the field of organisational and individual behaviour change for over 20 years and has always been fascinated by the power of language to reveal people's beliefs about themselves, others, and the world around them.

We discuss, in this episode of Taxing Matters, Kirstie's recent research paper - published in December last year - on the fascinating topic of how tax is framed by the private client industry and linguistic analysis which was commissioned by the “Good Ancestor Movement”.

Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Wealth Tax & Wealth Inequality- with Dr Ben Tippet

Mon, 05 Jun 2023 10:00:00 +0100

This has been mirrored by the increase in lobby groups such as Patriotic Millionaires UK a lobby group of high net worth and ultra-high net worth individuals who feel that they should be doing more. There are also a number of groups who are calling for a lower upper tax bracket in order to stimulate the economy.

In this episode of Taxing Matters, we discus wealth tax and whether such a tax should be introduced? We are delighted to be joined by Dr Ben Tippet.

Ben is a lecturer in economics based at the Institute of Political Economy Governance, Finance and Accountability at the University of Greenwich and author of the thought provoking book 'Split Class Divides Uncovered'. Ben’s research focuses on pertinent questions around wealth inequality, housing, debt and political economy. He has been published in the Guardian, Opened Democracy and the BBC World Service.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Women in Tax Network: Connecting Professionals

Tue, 04 Apr 2023 14:40:00 +0100

We all know the benefits which networking and creating a supportive space in which to learn and ask questions can bring to our individual practices. Today we want to highlight one of the award-winning networks which is helping to develop networking opportunities within tax together with the benefits it can bring as highlighted by two of its amazing committee members.

In this episode of Taxing Matters, we discuss the Women in Tax network and the benefits it can bring for all professionals. We are joined by its Chair Tasneem Kadiri and Events Committee Member, Alexis Armitage.

In addition to putting her excellent organisational skills to use for the Women in Tax network, Alexis is also a solicitor in RPC's Tax, Financial Crime and Regulatory team, where she specialises in advising both individuals and corporate clients on a broad range of contentious tax issues involving direct and indirect taxes. Tasneem is a chartered accountant and chartered tax advisor with experience in both practice and industry. Currently, in addition to chairing Women in Tax, Tasneem is responsible for managing all the UK and Ireland tax affairs for L'Oréal.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

Shifting the dial on ESG

Wed, 08 Mar 2023 11:30:00 Z

For international women's day we have produced a special episode of our Taxing Matters podcast, in which we discuss macro trends in ESG and gender diversity at work, the meso-level changes within organisations and the micro changes on a personal level talking through trends in ESG. Did we lose momentum during Covid? Do we still have the emphasis in the right places? And what can each of us do to shift the dial?

We are joined by Kelly Thomson and Phoebe Waters who talk about moving the dial – making a change in your own behaviour that helps to create overall change at an organisational or societal level.

Phoebe is Chair of The Female Fraud Forum, delegate to the United Nations' Commission on the Status of Women and visiting lecturer on gender equality.

Kelly is a partner in RPC's Employment, Engagement and Equality team. She leads RPC's ESG strategy and is a co-host of the equality podcast The Fix, with Michelle King.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

Unravelling the differences between the UK & US tax systems

Mon, 06 Feb 2023 11:05:00 Z

In this episode of Taxing Matters, we are joined by Alex Jones and Graeme Privett who share their insights and views on how the US and UK are less similar than people might think and how this could lead well-meaning taxpayers into avoidable difficulties.

Alex and Graeme are both Partner's at Rawlinson & Hunter. Alex has 30 years' experience in US and UK personal tax, providing complex planning and assistance to high-net-worth individuals whilst Graham advises on a wide range of personal tax issues for both UK and non-UK domiciled individuals.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.

Witness Familiarisation

Mon, 12 Dec 2022 14:06:00 Z

In this episode of Taxing Matters, we demystify what is witness familiarisation and what is permitted by the tax tribunals and the courts with Dr Penny Cooper.

Dr Penny Cooper is a barrister who provides a specialist witness familiarisation and preparation service.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

Research and development tax relief

Mon, 12 Sep 2022 09:46:00 +0100

We are joined by Sarah Scala, Head of Tax Dispute Resolution, and Caroline Walton, Head of Innovation Relief, at Claritas Tax.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

The Case of The Missing Crypto

Mon, 23 May 2022 09:21:00 +0100

If you've invested in cryptocurrency your investment can be an increasing target for fraud, and it can be difficult to recover funds when this happens.

In this episode of Taxing Matters, we discuss practical steps to take if your crypto has been stolen, recent crypto fraud case studies, search and seizure orders and enforcement for crypto assets with Chris Whitehouse.

Chris Whitehouse is a senior associate at RPC who advises on crypto-related disputes.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

The Asset Tracing Investigator: Following the money

Mon, 09 May 2022 14:02:00 +0100

In this episode of Taxing Matters, we discuss the role of the investigator in asset tracing, how they support clients and add value, and some common misconceptions about the traditional image of investigators, with Phoebe Waters.

Phoebe is an asset tracing specialist and Chair of the Female Fraud Forum. She is also a champion of women in the industry. Winner of Management Today’s 35 Women under 35 2021.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

Challenging tax avoidance

Mon, 25 Apr 2022 10:00:00 +0100

The Finance Act 2022 provided HMRC with additional powers to enable it to proactively clamp down on promoters of tax avoidance schemes, challenge misleading information and ''name and shame' connected individuals.

In this episode we ask Danielle Ford, Head of Tax Disputes & Resolutions at haysmacintyre, how HMRC will use these new powers, the key issues that may arise and the impact they could have.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions of the speakers are their own and do not necessarily express the views or opinions of RPC.

Does the Economic Crime Act really have teeth?

Mon, 11 Apr 2022 09:22:00 +0100

The new legislation introduces further sanctions powers and aims to tackle financial crime by revealing the identities of overseas beneficial owners of UK property. We asked Tom Godfrey whether this important piece of legalisation is likely to be effective and achieve its aim?

Tom, a barrister at 23ES, is a recognised leader in the field of corporate crime and has been instructed on some of the most complex financial crime cases of recent times.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.

What can HMRC do with your information?

Mon, 28 Mar 2022 09:00:00 +0100

In this episode, we discuss the important question of what exactly can HMRC do with your information?

Keziah Mastin joins us to help shed light on this important issue and explain the powers HMRC has when dealing with taxpayer information – and what restrictions apply. Keziah is the newest member of our Tax and Financial Crime team having recently joined from HMRC's Solicitor's Office where she specialised in a variety of things including strategic litigation, international trade and customs policy.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

Cum-Ex: a multi-billion tax trading scandal

Mon, 14 Mar 2022 10:00:00 Z

With so many twists and turns since Bloomberg journalist Donal Griffin first covered Cum-Ex fraud on Taxing Matters episode 12 back in December 2020, we are delighted to be joined by barrister David Stern, to discuss recent developments.

David is Joint Head of the Regulation and Business Crime Practice Group at 5 St Andrews Hill Chambers, and is currently retained by several clients with exposure to the on-going Cum-Ex trading investigations and is a leading expert in this specialised area.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

The legal landscape of crypto fraud

Mon, 28 Feb 2022 09:08:00 Z

Michael, a highly regarded Silk at Red Lion Chambers, is an eminent white collar crime practitioner described by Legal 500 as a “serious heavy-hitter in criminal fraud".

While crypto is increasingly challenging traditional finance systems and fast becoming a mainstream alternative, it has also provided a new opportunity for criminal behaviour. With increasing numbers of people falling victims to crypto fraud, this episode focuses on the criminal law in this fast moving and important area of the law.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode please contact taxingmatters@rpclegal.com.

Supporting mid-sized businesses in a challenging landscape

Mon, 14 Feb 2022 09:25:00 Z

While Margaret now heads up HMRC’s Mid-Sized Business division, her career has spanned over 18 years across key compliance roles within the Revenue.

With the vast array of potential risks and tax pitfalls now facing mid-sized businesses (MSBs), Margaret discusses how her team is investing in enhancing its customer service offering to further improve the quality of the service it provides to MSBs.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode please contact taxingmatters@rpclegal.com.

Reputation management: the vital difference between reacting and responding

Mon, 20 Dec 2021 09:43:00 Z

From media strategies to risk mapping, Stuart Leach joins us on this episode to explore how you can best protect your business's public image and reputation, should that become necessary.

An advertising executive turned barrister turned reputation advisor, Stuart now heads up the Litigation & Disputes team at Montfort Communications.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Blockchain: Revolutionary technology… or the perfect opportunity for fraudsters

Mon, 06 Dec 2021 09:52:00 Z

Many critics have focused on the potential opportunities it might create for fraudulent behaviour.

Helping us sort fact from fiction we are delighted to be joined by three of the founding members of the Crypto Fraud and Asset Recovery Network (CFAAR); the world’s first global network consisting of, amongst others, lawyers, accountants and asset recovery specialists.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy this episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Clearer lines of communication

Mon, 22 Nov 2021 16:02:00 Z

In this episode we are joined by Annis Lampard, who leads the tax disclosure and transparency team at Deloitte, to discuss the benefits of a more open dialogue with the Revenue and the steps you should take to improve lines of communication.

With a particular focus on wealthy individuals and mid-size businesses, Annis provides practical advice for taxpayers and their advisors and shares her tips on how to avoid misconceptions, and correct misunderstandings in order to identify what it is HMRC requires and thereby minimise the risk of a formal dispute arising.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpclegal.com.

Corporate Crime Reform: A comparative guide

Mon, 08 Nov 2021 10:50:00 Z

Robin considers the various options for reform currently being debated and discusses whether, in practice, the law of corporate criminal liability does need to be reformed in order to achieve its intended purpose. Robin draws on his extensive understanding of legal frameworks in other jurisdictions (including the US, France and Italy) to provide a fascinating comparative guide to corporate criminal liability.

* Please note these podcasts will not run on Internet Explorer.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpclegal.com.

Navigating your career: In conversation with Jack Bonehill

Mon, 25 Oct 2021 17:04:00 +0100

Through his podcast, Jack aims to provide easily digestible information to tax professionals to help them progress and develop their careers.

We put Jack in the hot seat and pick his brain on the suite of complimentary resources he has created to assist tax professionals, and discuss his own career journey. Jack also shares some of the excellent advice he has provided to professionals over the years.

* Please note these podcasts will not run on Internet Explorer.

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpclegal.com.

Connecting the dots

Mon, 27 Sep 2021 11:02:06 +0100

In this episode, Jay Sanghrajka, international tax partner at Price Bailey, joins us to explain how HMRC might find out!

Historically, HMRC's investigations were often commenced as a consequence of discrepancies in a taxpayer's record keeping or information being received from disgruntled employees or former spouses. Now, at the heart of HMRC's counter-evasion efforts lies a powerful computer program called “Connect” with 90% of enquiries based on the information it generates.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy this episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Lockdown thoughts: the evolution of HMRC and its increasing powers

Mon, 13 Sep 2021 11:40:00 +0100

There's no 'quick fix' but it is important that there is effective oversight of HMRC.

In this episode we are delighted to be joined by David Goldberg QC of Gray's Inn Tax Chambers, who in the world of tax law needs little introduction. He shares his deep understanding of the evolution of HMRC's powers and discusses whether there needs to be proper oversight of the exercise of those powers in order to ensure fairness within the system.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy this episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

The tax tribunals: the next 10 years

Tue, 31 Aug 2021 11:24:58 +0100

Intended to be a review of how the tax tribunal system has operated and providing recommendations for changes required for the next 10 years, the Report considers a number of important issues, including access to justice, unacceptable delay and certain tactics deployed by HMRC in an attempt to game the system.

In this episode, we are delighted to be joined by Dr Michael Blackwell, TLRC committee member and Associate Professor of Tax Law at the London School of Economics, to discuss the Report's findings.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy this episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact
taxingmatters@rpclegal.com.

The complicated question of corporate criminal liability

Tue, 17 Aug 2021 10:11:00 +0100

The Law Commission has been asked by the Ministry of Justice, Home Office, Department for Business, Energy and Industrial Strategy, HM Treasury and the Attorney General's Office to consult on how the law of corporate criminal liability functions and how, if at all, it should change.

The Law Commission is inviting anyone with an interest in this area to make their voice heard by 31 August 2021 at Corporate criminal liability Consultation.

With the potential for significant change on the horizon, we are joined by David Allan, a criminal law reform lawyer with the Law Commission who is working on the corporate criminal liability project, to discuss how the law currently operates and some of the suggested changes to corporate criminal liability that have been put forward.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy this episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Lockdown, tax residency and the law of unintended consequences

Mon, 02 Aug 2021 10:38:00 +0100

In this episode, we are joined by Price Bailey's Nikita Cooper to discuss the myriad of unintended consequences lockdowns have had on tax residency for individuals and corporations. From employees stuck abroad while visiting relatives to senior management inadvertently changing the corporate residency of their companies, we explore some of the practical implications.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpclegal.com.

Dawn of a new era predicted increase in dawn raids

Mon, 19 Jul 2021 17:34:22 +0100

From HMRC cars used as battering rams to offices swarmed by bulletproof vest wearing investigators (both real events albeit not typical!), we are joined by Michelle Sloane in this episode who shares with us some of the many experiences she had had when attending dawn raids.

In an adrenaline fuelled and extremely stressful dawn raid scenario, you need to understand your rights, the process and how to ensure you take the right action on the day.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy this episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Playing a winning hand: dealing with an HMRC enquiry

Mon, 05 Jul 2021 09:27:00 +0100

In this extremely practical discussion, John takes us through the lifecycle of a HMRC enquiry using real-life case studies to highlight actionable insights and common mistakes. From challenging misconceptions to revealing trends in behaviour from the Revenue, John's insights may prove invaluable the next time you have to deal with an HMRC enquiry.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpclegal.com.

Ashbolt and Arundell: challenging search warrants

Mon, 21 Jun 2021 09:27:00 +0100

Leading barrister Jonathan Fisher QC, who has over 30 years of experience in financial fraud and tax cases and founder of Bright Line Law, joins us to discuss how you can challenge the lawfulness of search warrants and some of the practical difficulties involved in such a challenge.

We consider the process of obtaining a search warrant, what materials fall within the description of the warrant, and the specific powers granted to HMRC officers. Jonathan provides expert insight into how to successfully challenge search warrants by way of judicial review.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpclegal.com.

Shifting sands: insuring tax risks

Mon, 07 Jun 2021 12:21:50 +0100

Giles Hambly, a Tax Specialist in the Major Risks Practice at global insurance broker Gallagher joins us to explain what tax liability insurance covers, how it works in practice and why many businesses are now choosing to take it out.

From potential hidden M&A risks to future tax policy changes there are a multitude of reasons why businesses might take advantage of the protection afforded by such coverage. Given Giles' background as a former tax adviser and lawyer, before his subsequent segue into the world of insurance, Giles provides a unique insight into tax liability insurance and explains why it might have an important role to play in your business too!

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact: taxingmatters@rpclegal.com.

Tax fraud: The rise of the professional enabler

Mon, 24 May 2021 09:46:34 +0100

By exploiting the latest developments in virtual currencies, encrypted communications and financial systems, tax fraud is becoming increasingly complex. Simon talks to Taxing Matters about some of the key trends and how they are shaping FIS' strategic focus for the future.

In particular, Simon discusses how advice and assistance from professional enablers is becoming an increasingly vital element of tax fraud – and how FIS plans to counter it.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact
taxingmatters@rpclegal.com.

Furlough, fraud and the FIS

Tue, 04 May 2021 11:55:32 +0100

At the outset, a key concern was whether the speed with which the Coronavirus Job Retention Scheme was set up might create a situation where innocent but incorrect, or fraudulent, claims would be submitted to HMRC. With an estimated 5 to 10% of all furlough claims, or approximately £3.5bn, falsely or incorrectly claimed, the Government has provided £100m of additional funding to HMRC's Fraud Investigation Services (FIS) to investigate suspected discrepancies.

David discusses the tools FIS have at their disposal and the action HMRC is taking to uncover fraudulent claims – and offers some pertinent advice to businesses who may have concerns about the claims they have made.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

The Trade-off: Reduced juror numbers in criminal trials

Mon, 19 Apr 2021 09:55:00 +0100

In the past year, the number of outstanding Crown Court trials has risen by over 40% with trial dates now being fixed up to four years after the time of the alleged offence. With the delays causing significant evidential difficulties – not to mention the toll it takes on all parties who are left in limbo for prolonged periods of time – a proposal to reduce the number of jurors has been put forward as a solution to addressing the backlog.

In this episode, Professor Michael Saks joins us to discuss whether this proposal really will solve the problem, what the unintended consequences might be, and whether it is worth the trade-off.

Professor Michael Saks, a professor of both the Sandra Day O'Connor College of Law and the Department of Psychology at Arizona State University, specialises in decision making in the legal process.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

The Common Reporting Standard: An HMRC game changer?

Tue, 06 Apr 2021 11:28:00 +0100

As CRS data is increasingly used by HRMC to identify who should be targeted for investigation and "nudge letters", it is vital that individuals and businesses understand what information is being collected and what HRMC are doing with it.

In this episode Dawn Register, Head of Tax Dispute Resolution at BDO, joins us to explain exactly what the CRS is and discuss its increasing importance for those UK residents with financial accounts and investments overseas.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com. All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions of the speakers are their own and do not express the views or opinions of RPC.

The future of judicial reviews… and what it means for your business

Mon, 22 Mar 2021 11:48:00 Z

Yet, with the Government launching an independent review into judicial reviews, could the outcome spell future limitations and curtail the rights of businesses to access this important legal challenge?

In this episode Saima Hanif QC, a barrister at 3VB, joins us to explain what this review could mean for the future of judicial reviews and, more importantly, for your business.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: International Women's Day Special

Mon, 08 Mar 2021 06:47:00 Z

Our guest speakers all come from very different backgrounds and include a global tax correspondent at the FT, a former Tax VP at Sony and the owner of a successful consulting group. They each share the challenges they have faced at work and address a range of topics including juggling family life, being overlooked and suffering imposter syndrome.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

Taxing Matters: Private prosecutions: an essential part of your business' toolkit

Mon, 22 Feb 2021 13:35:00 Z

In this episode we are delighted to be joined by leading expert William Boyce QC, a barrister at QEB Hollis Whiteman Chambers, to give us a masterclass in private prosecutions and how they might be relevant to your business.

William is a committee member of the Private Prosecutor's Association and acted for the private prosecutor in the largest private prosecution to date brought by a private individual to date.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Sanctions in a post-Brexit landscape

Mon, 08 Feb 2021 10:09:00 Z

Notably, SAMLA was one of the first of the first Acts passed as a direct result of Brexit. In this podcast episode, we are joined by guest speaker Alex Haines, a Barrister at Outer Temple Chambers specialising in international law, business crime and sanctions. Alex shares his considerable insight on sanctions, how they affect trade and the changes SAMLA will now bring about.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

What "winning on a technicality" really means in disputes with HMRC and why technical points are very important

Mon, 25 Jan 2021 10:05:00 Z

While the perception of a successful procedural argument can sometimes unfairly be "winning on a technicality", Harry argues this stigma is unfounded and should, in fact, be something consider by all those subject to an HMRC enquiry.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

The new corporate criminal offence of failure to prevent tax evasion

Mon, 11 Jan 2021 09:27:04 Z

With this being the first "fail to prevent" style offence dealt with by HMRC, podcast host, Alice Kemp, quizzes Sam on what exactly this means, where your business may be at risk of liability and what you can do to prevent that from happening.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts (or Spotify if you are not using an Apple device) to keep up with future episodes.

Taxing Matters: The impact of the loan charge with Keith Gordon

Mon, 07 Dec 2020 09:57:00 Z

Keith is a barrister at Temple Tax Chambers, and before qualifying to the Bar, was a Chartered Accountant and a Chartered Tax Adviser. He brings this rounded tax experience to bear in this episode, charting the potted history of the loan charge and shining light on he worrying way HMRC has treated taxpayer's rights.

Content warning: Unfortunately, the loan charge has led to family breakup, divorce, and even suicide for some victims, and this episode discusses that impact.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: An interview with the President of the First-tier Tribunal

Mon, 23 Nov 2020 13:06:00 Z

Alice Kemp and Judge Sinfield also discuss:

What tax tribunals actually are, their function and scope, and how they work;
How tax tribunals differ from the 'normal' civil process;
What you need to have in mind when starting an appeal to the FTT; and
The impact of COVID-19 and lockdown on the tax tribunals.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Top COP9 tips in the era of furlough fraud

Tue, 10 Nov 2020 10:00:00 Z

As we head into a second lockdown, it's an apt opportunity to consider how HMRC might use the Code of Practice 9 (COP9) process in relation to alleged furlough fraud which is likely to give rise to quite a lot of COP9s.

In this episode, Adam Craggs, shares his top tips and sheds light on major errors when contemplating, or going into, the COP9 procedure. Alice and Adam also discuss:

the kind of cases where HMRC usually consider using the COP9 process;
why a taxpayer should, or shouldn't, accept the Contractual Disclosure Facility route;
typical outcomes for a taxpayer who opts to engage in the COP9 process; and
consequences for those who don’t properly engage in the process and withhold information.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: A handy guide to appeals

Tue, 27 Oct 2020 12:11:10 Z

In this episode, following on from our episode on judicial reviews, we take a look at another key tool in the taxpayer's arsenal – the appeal. Costa Christofi provides practical tips on the steps involved in appealing an HMRC decision.

Costa's insights into the appeal process cover topics including:

What kinds of decisions are appealable;
Tight timeframes and what to do if you miss one;
Evidence that should be collected to rely on at a hearing; and
The impact of COVID-19 and lockdown on hearings.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing matters Predicting the tax world of the future

Mon, 12 Oct 2020 17:49:11 +0100

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:

the possibility of real time tax administration in the digital world;
whether the balance of power has swung in favour of the State; and
why the Revenue may now have greater confidence to take on bigger projects.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts or Spotify to keep up with future episodes:

If you would like to discuss any of the matters raised in this episode, please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing matters: Schedule 36 Information Notices - all squared away

Mon, 17 Aug 2020 14:58:39 +0100

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 note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: HMRC ramps up use of Account Freezing and Forfeiture orders

Mon, 03 Aug 2020 11:19:00 +0100

Earlier this year, RPC asked HMRC how many bank accounts had been frozen under the power introduced in January 2018 to freeze bank accounts and then forfeit their contents. HMRC's answer confirmed that while everyone’s attention was focused elsewhere, they had steadily increased their use of this draconian power with an increase of 177% in respect of Account Freezing Orders in the 2019/20 year from the previous year, and the number of forfeiture applications had increased fourfold from the previous year.

In this episode Taxing Matters host, Alice Kemp, talks to RPC tax disputes partner, Michelle Sloane, about:

the rise in the use of Account Freezing Orders (AFOs) and Account Forfeiture Notices (AFNs);
how the application process works and what options there are to resist AFOs and AFNs;
why HMRC’s use of this power has increased so dramatically;
what to do if your business is affected by an AFO or AFN;
Michelle’s predictions for HMRC’s use of this power in the future.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts to keep up with future episodes.

If you would like to discuss any of the matters raised in this episode please contact taxingmatters@rpclegal.com.

All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice.

Taxing Matters: Furlough Fraud

Mon, 20 Jul 2020 19:21:00 +0100

Following HMRC's recent announcement that they have made their first furlough fraud related arrest (followed closely by several more arrests) and draft legislation giving greater enforcement powers to tackle furlough fraud to HMRC expected to become law this month, this episode focuses on issues and practical tips to help businesses mitigate their risks.

Alice Kemp talks to furlough guru Kelly Thomson about:

How has the furlough scheme evolved over the iterations;
The main types of furlough fraud to be aware of;
The potential for criminal liability; and
Practical steps businesses can take to mitigate fraud risk and reduce exposure to criminal liability.

* Please note these podcasts will not run on Internet Explorer

We hope you enjoy the episode. Please subscribe on Apple Podcasts to keep up with future episodes.

All information is correct at the time of recording. This episode was recorded before the Treasury Direction was updated and before the guidance was updated. Taxing Matters is not a substitute for legal advice.

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.