Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Whistleblower

26 September 2016
Issue: 4567 / Categories: Comment & Analysis
THAT CONFIDENTIAL MEMO that was accidentally left in the photocopier, the email sent ‘Reply all’ by mistake – they all make their way to Whistleblower. Or so he says...
One of our regular readers found that a previous user of an HMRC photocopier had left behind a draft of an example which unaccountably failed to be included in the final version of HMRC’s Making Tax Digital consultation document... Having made this discovery he felt honour-bound to draw it to the attention of Whistleblower.
 

Keith is a barrister specialising in tax law. He formerly qualified and practised as a chartered accountant and a chartered tax adviser.
 
Keith’s own accounting records already reflect the aims of MTD. He maintains them in almost real-time and is always aware of both his expected VAT and income tax (and National Insurance) liabilities. Indeed upon receipt of fees he puts the VAT element and a tax reserve into separate accounts to ensure that they can be paid...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon