Publications
Published articles by Jon Preshaw can be viewed in the links below.
‘Vitol Aviation, closure notices and DPT enquiries: ‘enough already’? | Tax Journal 21 October 2021
https://www.taxjournal.com/articles/vitol-aviation-closure-notices-dpt-enquiries-enough-already-
‘One minute with… Jon Preshaw’ | Tax Journal 26 September 2019
https://www.taxjournal.com/articles/one-minute-with-jon-preshaw-
‘Inheritance tax and the requirement to correct’ | Tax Journal 07 February 2018
https://www.taxjournal.com/articles/inheritance-tax-and-requirement-correct-08022018
‘Tax practitioners’ views on HMRC powers’ | Tax Journal 12 August 2015
https://www.taxjournal.com/articles/tax-practitioners-views-hmrc-powers-12082015
‘Risky waters-Penalties’ | Tax Adviser 01 May 2019
https://www.taxadvisermagazine.com/article/risky-waters
‘Careful steps-Tax evasion’ | Tax Adviser 01 November 2017
https://www.taxadvisermagazine.com/article/careful-steps
‘Earlier warnings-DOTAS’ | Tax Adviser 01 March 2015
Code of Practice 9 (COP9)
Receiving a Code of Practice 9 (COP9) letter from HMRC is a serious matter that requires immediate attention. This letter indicates that HMRC suspects deliberate tax fraud has taken place and initiates a formal investigation. How you respond in the coming weeks can...
Tax Disputes and Investigations – December 2025
This newsletter picks up a number of issues which arose from the November budget which will be of particular interest to those involved in tax disputes. Additionally, we have focussed on some new ‘Guidelines for Compliance’ issued by HMRC which has interesting...
Tax Disputes and Investigations – July 2025
HMRC reactivates enquiries into unallowable purpose Ben Proctor HMRC has been writing to taxpayers with open enquiries involving the unallowable purpose rule at Section 441 CTA 2009. The letters invite taxpayers to reconsider their position in light of three Court of...
Tax Disputes and Investigations – November 2024
The Autumn Budget contained several high-profile measures which have obviously been the subject of considerable debate since. In this month’s newsletter, we have looked at some of the immediate announcements which may be specifically relevant for those dealing...