This week the Tax Factor is presented by Partners Rob Goodley and Matt Crawford.

While the ‘one to many’ letters sent by HMRC can seem speculative, Rob and Matt warn that they should not be ignored. They then look at a Court of Appeal case that HMRC have lost three times, but HMRC believes is a point of principal on tax avoidance – will they go for a fourth appeal and, if not, what does this mean for their approach?

Finally, they look forward to ‘Silly Season’, the period before the Budget, when rumours, speculation and gossip abound about what may, or may not be in the Autumn Statement.