Rachel Clark published in Taxation

Rachel Clark Barrister

An article written by Rachel Clark, FTT on deliberate inaccuracies when filing a tax return: On a cliff edge, has been published in Taxation.

Rachel discusses the recent case of Cliff v HMRC [2019] UKFTT 564 and its ramifications for tax return inaccuracies, providing insight on the exposure of non-fraudulent taxpayers to long limitation periods for discovery assessments and the steepest penalties. An analysis of the Tribunals’ robust approach is undertaken and the importance of seeking professional advice expounded.

The full article can be found here.

Rachel has drawn on her background as a tax practitioner to write extensively about tax and financial crime issues, a collection of which can be found here.