Technical Articles

Penalties

Follow this link to Andy Wells’ series of three articles in Tax Adviser magazine explaining the Guidance to the Penalties Regime that came into effect from April 1st 2008.

http://www.tax.org.uk/attach.pl/7113/8395/036-037_TA_0808_Compliance.pdf

http://www.tax.org.uk/attach.pl/7003/8275/TA_July_2008_p24-p25.pdf

http://www.tax.org.uk/attach.pl/6924/8139/028-029_TA_0608_compliance.pdf

HMRC’s Purpose, Vision and Way

The following article appeared in Taxation magazine. Andy Wells calls for a debate on HMRC’s view of what it is that the Department is supposed to do!

http://www.taxation.co.uk/taxation/articles/2009/06/03/18893/vision-thing

HMRC’s debt collection machinery

This article in Taxation magazine criticises the way that HMRC are impersonalising their debt collection processes.

http://www.mercurytg.com/images/stories/pdfs/Andy_Taxation_Article_6_9_07.pdf

Policy of taxing foreign-domiciled people

Andy’s letter in Taxation magazine questioning the wisdom of the UK Government going after foreign domiciled individuals and the impact on “UK Plc”

http://www.mercurytg.com/images/stories/pdfs/Andy_Taxation_Article_12_7_07.pdf

Early comment on the Consultation Document “Compliance Checks”

The following article in Taxation magazine concerned the way that HMRC’s powers are developing

http://www.mercurytg.com/images/stories/pdfs/Andy_Taxation_Article_2_8_07.pdf

The Tax Gap - Taxation magazine 20.05.2010