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.