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 – March 2026
In this edition, we cover a range of significant developments in UK tax disputes and investigations. We share our recent experience on MTIC and HMRC internal reviews, and analyse the First-tier Tribunal's striking findings in HMRC v Harte, where HMRC’s approach to...
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’...
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...