April 13th, 2026
INTRODUCTION In the first part of this article on the catchy new “Prohibition against unregistered tax advisers interacting with HMRC”, we looked at: Why these provisions have been introduced; What these rules are and how they will be implemented When they will be introduced The ‘so what?’ Who the rules apply to In Part Two, […]
April 13th, 2026
WARM UP ACT As is obvious from the title, this article considers the new “Prohibition against unregistered tax advisers interacting with HMRC”. What? It wasn’t obvious? Ok, well, from 18 May 2026, if you’re paid and you interact with HMRC about someone else’s tax affairs, your legal entity needs to register unless an exemption applies. […]
March 21st, 2026
Introduction The coverage of this month’s vintage‑guitar “gold rush” is a reminder that ‘passion’ assets don’t just capture hearts… Yes, I am talking about the sale of Jim Irsay’s amazing collection of guitars. Irsay was an American billionaire businessman who died last year. He was the principal owner, chairman, and CEO of the Indianapolis Colts of the National Football […]
March 16th, 2026
This article was kindly published by Taxation Magazine in full on Tuesday 17 March 2026 Prologue Once upon a time there was a salesman. Let’s call him Rumpelstiltskin. He had a sales pitch. It went a little something like this: “You have some tax debts? You don’t need to use real money to settle it. […]
March 6th, 2026
Introduction The Sweeney[1] is taken from the Sweeney Todd, which is cockney rhyming slang for the Flying Squad. The London criminal fraternity simply shortening it to The Sweeney. It is perhaps a less well known fact[2] that tax dodgers also use The Sweeney as rhyming slang for “The FTT”. For example, “my accountant has appealed […]
