Rachel Clark

Speed read: Phoenixism (liquidating a company only for the same business to re-emerge from the ashes as a fresh entity) is likely to be touted as a ‘quick fix’ to many corporates suffering financial hardship due to Covid-19.

Speed read: Taxes have been used to shape behaviour for centuries. Now, environmental taxes are on the rise.

Speedread: COVID-19 is a tremendous challenge to the world economy. The UK government has announced generous financial measures in response.

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.

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.

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.

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...

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...