Rachel Clark

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Taxpayer Notices — not a fishing expedition
Perring v Commissioners for HM Revenue and Customs [2021] UKFTT 110 concisely illustrates the parameters of HMRC’s powers to issue taxpayer notices...
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Rachel Clark Barrister
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Rachel Clark published in Taxation on Supreme Court’s decision in Tooth
On 15 June 2021, Rachel Clark's article 'Tooth decision is a triumph for common sense' was published in Taxation.
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Online marketplaces to man the frontline against VAT fraud
The fight against online VAT fraud has come into sharper focus during the pandemic, as consumers have increasingly shifted their custom online.
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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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