Market leading insight for tax experts
View online issue

CARELESSNESS


Reckless tax statements: a lower threshold for crime? starpremium
Card image Adam Craggs
Card image Tom Jenkins
Adam Craggs and Tom Jenkins (RPC) examine the proposed criminal offence of making reckless untrue statements to HMRC and the concerns surrounding its scope and safeguards.
9 September 2026
Rebel without a causal link: HMRC’s position on proving carelessness premium
Card image Sophie Rhind
Card image Victoria Braid
Mainpay should end any suggestion by HMRC that they can score a ‘knockout’ by identifying an area of carelessness, write Sophie Rhind and Victoria Braid (Macfarlanes).
9 October 2024
Private client review for January 2022 premium
Card image Edward Reed
Card image Thomas Simpson
Several recent case decisions in the private client arena, including a challenge to the validity of the loan charge legislation, are examined by Edward Reed and Thomas Simpson (Macfarlanes).
20 January 2022
Another day, another BBC IR35 case: with a sting in the tail
Card image David Whiscombe
In yet another IR35 case, a tribunal considers the procedural validity of the determinations under which HMRC sought to collect the tax.
29 September 2019
Ask an expert: Carelessness and the new penalty regime premium
Card image John Hood

John Hood answers a query for a reader whose client is under investigation by HMRC

25 April 2013
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Scheckter v HMRC
16 September 2026
Luxurico Ltd v HMRC
16 September 2026
C Sagar v HMRC
16 September 2026
IN BRIEFRSS Read all
TOGCs and leases
16 September 2026 / Edward Milliner
Principal or agent?
16 September 2026 / Richard Woolich
Sanctionable conduct
2 September 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
17 September 2026
J Scheckter v HMRC
16 September 2026
Copyright © 2026 LexisNexis
Top