Ray McCann

Ray McCann is a former president of the CIOT and member of CIOT council. He recently retired as a partner of Joseph Hage Aaronson LLP, but continues to act as a consultant. Ray is a former HMRC inspector.

ARTICLES

Inaccurate accounts

The latest measures aimed at countering tax avoidance.

The interaction between discovery, time limits and DOTAS

RAY MCCANN and CATHYA DJANOGLY consider the extent to which HMRC’s view of excuses has been supported by the First-tier Tribunal

By Nigel Feetham; £79.95

RAY McCANN of the Inland Revenue explains the new streamlined arrangements for Revenue clearances.

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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?

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NEWS

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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024

DEADLINE DATES

Deadline dates for December 2024

CASES

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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents

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Ray McCann

Deadline dates for December 2024