John Flood | AccountingWEB

John Flood

John Flood highlights the recent penalty co-decision of


HMRC has now released a note setting out its approach to


John Flood explains the background to an important new HMRC enforcement programme.


Schedule 38 of Finance Act 2012 not only contains sanctions for dishonest tax a

The recent Testa tribunal decision provides a useful argument to secure a penalty suspension. John Flood explains why accountants should be thanking Mr Testa.


From 1 April dishonest tax agents are liable to civil sanctions.


Allegations of “abuse of process” in tax cases are rare but came up in a recent Upper Tribunal decision, explains John Flood.