About Paul McKay

A vastly experienced tax professional with over 35 years’ experience of advising PLCs, not for profits but predominantly SME/OMBs and professional advisers on most aspects of tax. Paul has a broad background including working for big 4, tax boutiques and a large local practice, and joined ETC Tax in October 2017.

Document Based Penalties vs. a Tax Geared Penalty With the passing of the 31 January deadline for the submission of self-assessment tax returns this seems a useful time to reflect on HMRC penalties. These come in a number of forms, where for instance a return is submitted late the penalties 
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Flybe & HMRC Deal Delays? Flybe and HMRC are refusing to disclose details of the deal by which it has been agreed that Flybe will, it is reported, delay the payment of up to £10 million of tax. Without looking for “conspiracies” this begs the question why. Leaving aside anything 
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The Letter of the Law vs. the Spirit – Is HMRC Morally Bankrupt? *Before dealing with this question I should mention that in my experience the vast majority of HMRC staff try to do a good job, are helpful and professional. That they do so against a background of, I 
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HMRC Launch Review of the Controversial Private Sector IR35 Proposals The government has announced a review of the implementation of the controversial private sector IR35 provisions. The review will look at the implementation of the proposals and will… “gather evidence from effected individuals and businesses to ensure smooth implementation  …  and will 
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As we have explored in earlier articles HMRC may have many failings but in the writer’s opinion most HMRC officers try to do a good job and act professionally. I find this surprising as moral at HMRC must be low as like every other government department they have had staff 
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Are HMRC Planning to use Drones to Snoop on Taxpayers? An interesting question as HMRC gather more and more information and not as farfetched as it might seem. In Greece where tax evasion is reportedly as high as 25% the Greek tax authority have been using drones for the last 
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DELVING DEEP INTO HMRC ANNUAL REPORT (2019) At nearly 400 pages delving into HMRC’s Annual Report is not for the faint hearted! However, a little effort and perseverance yields some interesting facts, for instance that the highest paid HMRC director earns twice that of the prime minister (that is if pension 
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No doubt Trump or Boris  would argue that discretionary power is good and indeed that executive power gives them power to ignore the law . The Supreme Court thought otherwise, and, in the US,  congress is pushing for impeachment . In the UK there is growing concern that HMRC are 
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The election debate is heating up and all of the parties seem to have discovered magic money trees, even the conservatives. It is now becoming clear that rather than having discovered magic seeds from which to grow the money tree, the money will, in part, come from increases in taxation 
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HMRC potentially writes off billions with regards to IR35 contractors whilst those caught up in the 2019 loan charge face an uncertain future. HMRC’s own figures suggests that the extension of the reforms to the off payroll working rules (IR35) into the private sector will generate £3 billion to the 
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