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Ray McCann
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Ray McCann
RAY MCCANN
Ray McCann
is a past president of the CIOT and was previously chair of professional standards. He is a former HMRC inspector. Ray retired as a partner of JHA in 2020, but he continues to provide consultancy services to JHA and Charter Tax.
LATEST ARTICLES
The tax gap and the limits of compliance
In conversation with... Ray McCann
Fixing the wrong problem? The need to tackle shadow advisers
Angst over the recent Budget
Autumn Budget 2024: simplifying the taxation of offshore interest - paving the way for a fundamental shift?
A tougher approach at HMRC, but at what cost?
Statutory reviews: what does the data tell us?
Comment: The state we’re in
Opinion: Why it’s time to redress the imbalance on HMRC powers
One minute with... Ray McCann
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EDITOR'S PICK
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
1 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
2 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
3 /7
Estoppel and abuse of process in VAT
Claire Logan
4 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
5 /7
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
,
Ollie Winters
6 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
7 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Alan Rafferty
,
Jade Du Berry
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
NEWS
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New PM Andy Burnham appoints Healey as Chancellor and announces VAT cut for domestic electricity
Loan charge settlement scheme: regulations and guidance published
The Taxation (Energy and Vehicles) Act 2026 receives royal assent
Bank levy definitions consultation
Government shelves offshore interest tax reform after consultation
CASES
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M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
Other cases that caught our eye: 24 July 2026
St Patrick’s International College Ltd and others v HMRC
IN BRIEF
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Directors’ liability: tax schemes
BlueCrest: the impact for asset managers
When Ramsay does not rescue HMRC
Tax Update 2026: Plans to reform the income tax payment regime: a significant acceleration of ITSA tax liabilities
Tax Update 2026: Modernising the distributions framework: familiar routes for extracting value or reorganising companies may change
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Consultation tracker
Tax Journal's Legislation day 2026 coverage
St Patrick’s International College Ltd and others v HMRC
Legislation Day 2026: The securities transfer tax
HMRC v Align Technology Switzerland GmbH and another