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Richard Clarke

RICHARD CLARKE explores HMRC's new guidance for the tax and National Insurance treatment of tips and troncs


In the light of the House of Lords' judgment in R v Allen, the Revenue should modify its methods in Hansard cases, says RICHARD CLARKE.


In R v Allen, their Lordships commented on the Revenue's use of the 'Hansard extract'. The Hansard extract is the basis for the Revenue's investigations into suspected serious fraud, where prosecution is not considered appropriate at the outset. It is exclusively used by Tax Inspectors at Special Compliance Office.

What action should be taken by shadow directors in the light of the decision in R v Allen? RICHARD F CLARKE examines this grey area.

IN J B Priestley's An Inspector Calls the calm certainty of the affluent Birling family is eroded and eventually shattered by the visit of the mysterious investigating inspector. Following the House of Lords decisions in R v Allen, some clients may feel that their financial certainty has, albeit in a less dramatic way, also been shattered.

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