A quick look at some of the key findings of a reasonably deep dive into the legislation for the new cash basis for landlords: don’t do it! Introduction A ... Continue Reading
Peter Vaines looks at some important cases for property owners hoping to claim Business Property Relief, HMRC's use of its powers under FA 2008 Sch 36 to request ... Continue Reading
Peter Vaines reflects on the 2018 Budget and considers a foreign tax case with possible implications for our own HMRC... Non-Resident CGT Returns and Other ... Continue Reading
Book Review - Taxation of Companies and Company Reconstructions (Ninth Edition) Authors: Alun James, John Lindsay and Michael Collins Published by Sweet & ... Continue Reading
Lee Sharpe rounds up the headline 2018 Budget News, for TaxationWeb readers All tax-related documents are here: https://www.gov.uk/government/collections/budget-2018 Few ... Continue Reading
--2018 Budget Commentary provided by Grant Thornton-- Or, in other words, a budget designed to prepare for a post-Brexit world and to honour the prime minister’s ... Continue Reading
Peter Vaines looks at a recent case that demonstrates how duality of purpose has moved on since Mallalieu v Drummond and considers alternate reality of NRCGT penalties. ... Continue Reading
David Whiscombe looks at two tax cases which point to some of the practical and procedural problems faced by both taxpayers and HMRC, with the advent of Making Tax ... Continue Reading
New figures obtained by RSM under the Freedom of Information Act reveal some interesting trends in the number and type of penalties imposed by HMRC against those ... Continue Reading
If any doubt yet lingers that HMRC has lost the plot in litigation, Peter Vaines offers a taxing re-working of Macbeth. Or Catch 22. Also, encouraging signs for ... Continue Reading
