Share
![cover art for The legal landscape of crypto fraud](https://res.cloudinary.com/pippa/image/fetch/h_750,w_750,f_auto/https://assets.pippa.io/shows/5f11b3eae2edb12bac02c2c9/1720429579348-cf3882523e927bc1626a2f056b362dee.jpeg)
Taxing Matters
The legal landscape of crypto fraud
In a follow up to the episode Blockchain: Revolutionary technology… or the perfect opportunity for fraudsters, we are delighted to be joined by Michael Goodwin QC to delve deeper into the legal landscape of crypto fraud. Michael, a highly regarded Silk at Red Lion Chambers, is an eminent white collar crime practitioner described by Legal 500 as a “serious heavy-hitter in criminal fraud".
While crypto is increasingly challenging traditional finance systems and fast becoming a mainstream alternative, it has also provided an opportunity for criminal behaviour. With increasing numbers of people falling victim to crypto fraud, this episode focuses on the criminal law in this important area of the law.
References
· Crypto Fraud and Asset Recovery Network
· HMRC internal manual: Cryptoassets
More episodes
View all episodes
19. Spotlight 63: HMRC shines a light on property business arrangements involving hybrid partnerships
18:33||Season 2, Ep. 19In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Simon Howley and Amanda Perrotton from Bell Howley Perrotton LLP. They discuss HMRC's Spotlight 63, which focuses on property business arrangements involving hybrid partnerships, which have recently come to the attention of HMRC.In this episode, we discuss:Spotlight 63 and HMRC's view of property business arrangements involving hybrid partnerships and why HMRC consider such arrangements to be fiscally ineffectivethe individuals and companies for whom Spotlight 63 might be relevantwhat the consequences might be for those who have participated in the type of property business arrangements referred to in Spotlight 63.18. Exploring tax from an ESG perspective with the Fair Tax Foundation
23:39||Season 2, Ep. 18In this month's episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Paul Monaghan, Chief Executive and co-founder of the Fair Tax Foundation to discuss the growing interest in tax from an ESG perspective, and the work of the Fair Tax Foundation.In this special episode for Fair Tax Week, Alexis and Paul discuss:the Fair Tax Foundation and its aimstax transparency and good governancehow organisations can become Fair Tax Mark accreditedthe requirements for accreditationkey performance indicators.If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.17. The latest on the loan charge scandal with Matt Hall from Armadillo
36:18||Season 2, Ep. 17In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Chartered Tax Adviser, Matt Hall from Armadillo to discuss the latest on what is often referred to as the "loan charge scandal".This episode considers the loan charge controversy, including:The background to the introduction of the charge.Those primarily impacted by the charge.Why it remains relevant today for so many taxpayers.What can be done to resolve the loan charge saga once and for all.If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.16. Changes to non-domiciliary rules with Philip Simpson KC and Ben Symons
17:19||Season 2, Ep. 16In this episode, Alexis Armitage, RPC's Taxing Matters host and Senior Associate in our Tax Disputes team, is joined by Philip Simpson KC and Ben Symons from Old Square Tax Chambers to discuss the Government's Spring Budget and, in particular, the proposed changes that will affect non-UK domiciled individuals.This episode covers the major changes to the UK's non-domicile regime proposed by the Government, including:The shift from domiciled-based taxation of individuals to the new residence basis for taxation of individuals.Transitional reliefs for current non-domiciled individuals.The inheritance tax implications of switching from a domicile basis to a residence basis. If you would like to discuss any of the matters raised in this episode, please contact Adam Craggs and Alexis Armitage.All information is correct at the time of recording. Taxing Matters is not a substitute for legal advice. Opinions expressed by the speakers are their own and do not necessarily represent the views or opinions of RPC.15. International Women's Day special – Inspiring inclusion with Tax Titan Trio
15:36||Season 2, Ep. 15To celebrate International Women's Day 2024, we have produced a special episode of RPC's Taxing Matters podcast in which we discuss this year's campaign theme #InspireInclusion and what it means to each of our guest speakers. RPC's Taxing Matters host and Senior Associate in RPC's Tax Disputes team, Alexis Armitage is joined by three inspirational female leaders working in tax: Tasneem Kadiri, Tax Director for UK & Ireland at L’Oréal. Dipti Thakrar, M&A Tax Practice Lead at Hitachi Energy. Ashling Donnelly, Head of Tax at Trainline.14. A whistle-stop tour of the taxation of international sports and rock stars with Patrick Way KC
16:39||Season 2, Ep. 14In this episode, RPC's Taxing Matters Host and Senior Associate in RPC's Tax Disputes team, Alexis Armitage, will be discussing the taxation of international sports and rock stars with leading silk, Patrick Way KC. Patrick is one of the founders of Field Court Tax Chambers. He has successfully represented clients at all levels of the UK court system and has acted for both taxpayers and HMRC. In this episode, the following will be discussed:How HMRC treat payments when musicians sell their rights in respect of recordings and publishing rightsHow the worldwide sponsorship income and other worldwide income of musicians and sportspersons are taxed in the UK when they play at concerts or appear at sporting events in the UKIR35 – an update on where we are after the Kaye Adams / Atholl House caseThe latest position of HMRC in relation to image rights contracts; and a brief discussion on the taxation of agents' fees (a further podcast will follow from our very own Michelle Sloane on this topic in April – watch this space!).13. Exploring the World of AI with Olivia Dhein
24:00||Season 2, Ep. 13In this episode we discuss the hot topic of artificial intelligence. We will consider what is AI, what is a large language model and how does it work, what can AI do and not do at the moment as well as some of the potential effects AI might have in the tax world. We also take a look at the recent Tax Tribunal decision in Harber v HMRC [2023] UKFTT 1007 (TC), in which false case law was generated by AI and innocently relied upon by the taxpayer and how the Tribunal dealt with this. We are delighted to be joined by our very own expert Olivia Dhein. Olivia is a Knowledge Lawyer at RPC. Prior to joining RPC Olivia was a Professional Support Lawyer at Lexis Nexis and before that she was a commercial disputes lawyer at Freshfields. Olivia is an expert in this dynamic and rapidly changing area.12. Tackling "Tax avoidance" this Christmas season with Sam Brodsky
16:23||Season 2, Ep. 12As the cost of living crisis bites more than ever this year, in this special Christmas episode of RPC's Taxing Matters, we bring you some Christmas cheer by way of a light-hearted discussion of some of the potential ways you may be able to reduce your tax bill. In addition, we'll also have a quick look at Santa's tax position in the run up to Christmas and whether he might be guilty of tax avoidance … or even tax evasion! We are delighted to be joined by guest speaker Sam Brodsky. Sam is a barrister at Gray's Inn Tax Chambers and has a busy practice covering the full range of UK tax, commercial and chancery law. He is regularly instructed in the High Court and the Tax Tribunals both as lead and a specialist tax and/or property junior and most importantly, he has a great sense of humour.11. A Day in the life of a tax adviser with Jeremy Johnson
24:33||Season 2, Ep. 11In this episode of Taxing Matters, we are joined by Jeremy Johnson, managing director of inTAX Limited. Jeremy helps clients to manage and resolve HMRC enquiries, and disclosures. Prior to joining inTAX six years ago, Jeremy worked in the tax disputes and investigations team at PwC and Grant Thornton, and before that was an inspector of taxes at HMRC.