Rachel Clark quoted by the Guardian on the Pandora Papers
On 5 October 2021, The Guardian quoted Rachel Clark's comments regarding the Pandora Papers on its live blog.
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Inadequate customer due diligence — no right of action?
The recent case of Lennon v Englefield and others [2021] EWHC 1473 (QB) highlights an important limitation to the impact of the UK anti-money laundering regime...
continue readingTaxpayer Notices — not a fishing expedition
Perring v Commissioners for HM Revenue and Customs [2021] UKFTT 110 concisely illustrates the parameters of HMRC’s powers to issue taxpayer notices...
continue readingRachel Clark published in Taxation on Supreme Court’s decision in Tooth
On 15 June 2021, Rachel Clark's article 'Tooth decision is a triumph for common sense' was published in Taxation.
continue readingOnline marketplaces to man the frontline against VAT fraud
The fight against online VAT fraud has come into sharper focus during the pandemic, as consumers have increasingly shifted their custom online.
continue readingFinancial Institution Notices: What do they mean for banks and building societies?
On 3 March 2021, HMRC confirmed that it will be expanding its civil information powers by introducing ‘Financial Institution Notices’ (‘FINs’).
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Rachel Clark published in HMRC Enquiries, Investigations & Powers E-magazine
Rachel Clark has been published in HMRC Enquiries, Investigations & Powers E-Magazine, calling for a new tax whistleblowing regime in the UK.
continue readingRachel Clark represents client in asset forfeiture hearing
Rachel Clark recently represented a client in their capacity as an "affected" person at a 2-day asset forfeiture hearing under Part 5 POCA 2002.
continue readingRestoring confidence in the pre-pack?
Rachel Clark considers whether draft new regulations requiring scrutiny of pre-pack sales to connected parties will be enough to prevent fraud and restore confidence in the process.
continue readingTax 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.
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Rachel Clark quoted by the…October 5, 2021
Jonathan Fisher QC discusses new…October 1, 2021
BLL in the news —…September 30, 2021
Anita Clifford quoted by Thomson…September 20, 2021
