Guy Smith

Guy Smith is a senior manager at Independent Tax and a consultant editor and an author for Tolley Guidance. He can be contacted on 01757 630010 or by email: guy.smith@independent-tax.co.uk.

ARTICLES

Cosmetically complicated

A look at interesting figures about HMRC prosecutions

Are HMRC guilty of deceitful behaviour in their clampdown on dishonest agents?

The travelling expenses case of Dr Samadian has wide-reaching implications. GUY SMITH reports

Show

Results

READERS' FORUM premium icon

Read All

Feedback: 9 October 2025 Tax tip: Carried interest and potential challenges from the April 2026 changes Readers’ forum: Channel Islands loan conundrum Readers’ forum: A baker’s dozen Readers’ forum: Can extra building work on new house be zero rated?

PREPARE YOURPRACTICE FOR 2025: 4 TIPS FOR A SMOOTH TAX FILING SEASON.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Read All

Applying for MTD exemption Tax advice standards R&D claims fall Recovering unclaimed child trust funds Return of tax-free lump sums

DEADLINE DATES

Deadline dates for November 2025

CASES

Read All

Nitrous oxide is not food Did HMRC use its best judgment to issue assessment? More time to make judicial review application granted Tribunal accedes to HMRC strike-out request Coronavirus support scheme payments incorrectly claimed

Error message

Guy Smith

Deadline dates for November 2025