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
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...
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...
Tax Disputes and Investigations -October 2024
Alternative Dispute Resolution (‘ADR’) By Jon Preshaw ADR is an increasingly important part of the toolkit available to practitioners and HMRC to resolve disputes. Our recent experience is that HMRC are keen to engage through ADR in most circumstances. In...