Rachel Clark

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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A-new-landscape--5AMLD-and-the-art-market
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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.
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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.
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Confidential-Whistleblower
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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.
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Confiscating_From_Corporations
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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...
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Dubai
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You can run, but you can’t hide: HMRC takes the fight overseas
In R (oao Jimenez) v HMRC [2019] EWCA Civ 51, the Court of Appeal held that HMRC can issue a taxpayer notice to a UK national resident in Dubai. In doing so, it has added to the revenue’s armoury in the battle...
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Tax avoidance
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Thinning the line between recklessness and wilful blindness in tax offences
Speed read: In R v Godir [2018] EWCA Crim 2294 the Court of Appeal held that recklessness was insufficient to convict the defendant of two criminal offences. However, tax practitioners should not take too much comfort from the decision as...
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Tax investigations — responding to a taxpayer notice
Speed read: In The Queen on the application of PML Accounting Limited v The Commissioners for HM Revenue and Customs [2018] EWCA Civ 2231, the Court of Appeal held that the taxpayer was not able to argue the invalidity of...
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