John Flood

John Flood highlights the recent penalty co-decision of

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HMRC has now released a note setting out its approach to

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

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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.

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

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