Rachel Clark

Tax reporting
+
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.
||
continue reading
Open sign
+
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.
||
continue reading
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.
||
continue reading
A fiery debate - microphone
+
A fiery debate: incineration tax
Speed read: Taxes have been used to shape behaviour for centuries. Now, environmental taxes are on the rise.
||
continue reading
Protecting-against-tax-and-benefit-fraud-during-COVID-19
+
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.
||
continue reading
Spring-Clean-for-the-Waste-Industry
+
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.
||
continue reading
A-new-landscape--5AMLD-and-the-art-market
+
A new landscape: 5AMLD and the art market
Speed read: 5AMLD brings 'art market participants' within the regulated sector, requiring them to comply with UK anti-money laundering regulations, whether or not they deal in cash.
||
continue reading
Rachel Clark on tax whistleblowing
Rachel Clark analyses the whistleblowing regime in the context of tax whistleblowers, considering the unique position of reporting to HMRC and proposing specific protections needed to safeguard the flow of important information on tax offences.
||
continue reading
signing official papers
+
Tax whistleblowers
Speed read: Rachel Clark analyses the whistleblowing regime in the context of tax whistleblowers, considering the unique position of reporting to HMRC and proposing specific protections needed to protect the flow of important information on tax offences.
||
continue reading
Corporate buildings
+
Confiscating from corporates
Speed read: In Crown Prosecution Service v Aquila Advisory Limited [2019] EWCA Civ 588, the Court of Appeal held that the CPS could not confiscate illicit funds from a company without having brought charges against it. The Crown had included...
||
continue reading