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Where Taxpayers and Advisers Meet

Search found 632 matches

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by etf
Wed Mar 18, 2020 4:04 pm
Forum: Capital Gains Tax, CGT
Topic: CGT 30 day form
Replies: 3
Views: 561

Re: CGT 30 day form

I've just read an article in February's edition of Tax Adviser that suggests HMRC are testing the new UK land return CGT reporting system during February and March 2020 (yikes!). Hopefully the testing will not be held up by the Corona situation otherwise things could get chaotic in April/May. The fo...
by etf
Wed Mar 11, 2020 10:09 pm
Forum: Capital Gains Tax, CGT
Topic: CGT 30 day form
Replies: 3
Views: 561

Re: CGT 30 day form

HMRC advice dated 25 Feb 2020 so potentially still work in progress.

New online service
HMRC will launch a new online service to allow you to report and pay any Capital Gains Tax owed.
by etf
Wed Mar 11, 2020 9:56 pm
Forum: Income Tax
Topic: Keeping non-uk resident status for last year
Replies: 9
Views: 649

Re: Keeping non-uk resident status for last year

If UK resident status is established, it is then necessary to consider the split tax year provisions to see whether the tax year can be split into an overseas period (taxed as a NR) and a UK period (taxed as a R).
by etf
Wed Mar 11, 2020 5:17 pm
Forum: Income Tax
Topic: Keeping non-uk resident status for last year
Replies: 9
Views: 649

Re: Keeping non-uk resident status for last year

• there is no significant break from your overseas work – I think I am OK with this Your initial post suggested you may have a significant break from overseas work in 2019/20 which will mean you cannot qualify as NR under the 3rd automatic overseas test. Have you checked the definition of a signifi...
by etf
Wed Mar 11, 2020 3:45 pm
Forum: Capital Gains Tax, CGT
Topic: NRCGT return
Replies: 255
Views: 190738

Re: NRCGT return

Thank you both for your replies thus ending my monologue. I would point out that the Chinese doctor who attempted to flag the Corona virus was at the outset a lone voice and not many people now would argue against the message he was attempting to convey. Maths, I welcome your feedback and your sugge...
by etf
Wed Mar 11, 2020 3:19 pm
Forum: Income Tax
Topic: Keeping non-uk resident status for last year
Replies: 9
Views: 649

Re: Keeping non-uk resident status for last year

From the information provided, it does not look as though you will be able to meet any of the automatic overseas tests to be regarded as non-UK resident in 2019/20. Before you look at the tie-breaker sufficient ties test , you must first establish whether any of the automatic UK tests will find you ...
by etf
Fri Mar 06, 2020 8:34 pm
Forum: Capital Gains Tax, CGT
Topic: NRCGT return
Replies: 255
Views: 190738

Re: NRCGT return

The lyrics from Rush's song (see my previous post) also appear relevant to the McMillan tribunal case-see extract below and a link to Lee's article on the case: HMRC had inadvertently disclosed a review letter dated 11 April 2018 (not sent to the Appellant) in which the review officer had concluded ...
by etf
Fri Feb 28, 2020 4:42 pm
Forum: Capital Gains Tax, CGT
Topic: NRCGT return
Replies: 255
Views: 190738

Re: NRCGT return

Sir Jon's nose is now 14 feet long as the last published NRCGT tribunal case was released on 20 December 2018 (a gap of well over 14 months). I contended that HMRC was not dealing with taxpayers even-handedly as required by the Taxpayers Charter, but Sir Jon did not at the time accept this. As a not...
by etf
Thu Feb 13, 2020 12:17 pm
Forum: Capital Gains Tax, CGT
Topic: NRCGT return
Replies: 255
Views: 190738

Re: NRCGT return

Thanks for the response robbob. Yes, it would be funny if all this were not actually true. The recent criticism of HMRC from the CIOT included the subject of unpublished tribunal cases . Of course, we very nearly had a NRCGT tribunal case (lost by HMRC) that would probably have remained unpublished ...
by etf
Tue Feb 04, 2020 10:36 am
Forum: Capital Gains Tax, CGT
Topic: NRCGT return
Replies: 255
Views: 190738

Re: NRCGT return

There are currently zero published NRCGT tribunal cases for January 2020 on the Gov' website. If we assume Sir Jon Thompson's nose grows one foot for each month where there are zero published cases, he is currently walking around with a 13 foot hooter. I find it very difficult to understand how HMRC...

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