Rachel Clark

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Financial Institution Notices: What do they mean for banks and building societies?
On 3 March 2021, HMRC confirmed that it will be expanding its civil information powers by introducing ‘Financial Institution Notices’ (‘FINs’).
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Rachel Clark published in HMRC Enquiries, Investigations & Powers E-magazine
Rachel Clark has been published in HMRC Enquiries, Investigations & Powers E-Magazine, calling for a new tax whistleblowing regime in the UK.
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Rachel Clark Barrister
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Rachel Clark represents client in asset forfeiture hearing
Rachel Clark recently represented a client in their capacity as an "affected" person at a 2-day asset forfeiture hearing under Part 5 POCA 2002.
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Library Books
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Restoring confidence in the pre-pack?
Rachel Clark considers whether draft new regulations requiring scrutiny of pre-pack sales to connected parties will be enough to prevent fraud and restore confidence in the process.
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Tax reporting
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Tax reporting under DAC 6 – will it make a difference?
Speed read: As the UK reporting deadlines fast approach, Rachel Clark examines the new obligations to report arrangements under ‘DAC 6’, and what this means for taxpayers and their advisers.
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Open sign
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Is Phoenixism about to rise from the ashes?
Speed read: Phoenixism (liquidating a company only for the same business to re-emerge from the ashes as a fresh entity) is likely to be touted as a ‘quick fix’ to many corporates suffering financial hardship due to Covid-19.
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Avoiding entanglement in tax evasion during COVID-19
Rachel Clark analyses the tax evasion pitfalls for the revenue and businesses in the wake of COVID-19. She considers the new tax frauds surfacing during this time and need to reinforce reasonable procedures.
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A fiery debate - microphone
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A fiery debate: incineration tax
Speed read: Taxes have been used to shape behaviour for centuries. Now, environmental taxes are on the rise.
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Protecting-against-tax-and-benefit-fraud-during-COVID-19
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Protecting against tax and benefit fraud during COVID-19
Speedread: COVID-19 is a tremendous challenge to the world economy. The UK government has announced generous financial measures in response.
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Spring-Clean-for-the-Waste-Industry
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A Spring Clean for the Waste Industry?
Speedread: On 16 January 2020, the government launched a taskforce to bring environmental regulators, HMRC and the National Crime Agency together to combat serious crime in the waste sector.
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