Mark McLaughlin is concerned that HM Revenue & Customs finds it too easy to open a "Discovery Assessment" into a tax return when it would otherwise be too late ... Continue Reading
Sarah Bradford looks at the tax treatment of certain deposits landlords commonly take from tenants, for Property Tax Insider. Deposits from Tenants It ... Continue Reading
Jonathan Schwarz, author of 'Booth & Schwarz: Residence, Domicile and UK Taxation, looks at the concept of deemed domicile for Inheritance Tax purposes. Introduction In ... Continue Reading
James Bailey outlines the complex and wide ranging new tax rules on employment income provided through third parties and warns that even simple, common arrangements ... Continue Reading
James Bailey says HMRC is being unfair when determining whether or not a taxpayer has a reasonable excuse for being late. Introduction Everyone likes ... Continue Reading
Maths, a tax professional and one of TaxationWeb's most prolific contributors, criticises HM Revenue & Customs' editorials and for not treating all taxpayers ... Continue Reading
Jonathan Schwarz, author of 'Booth & Schwarz: Residence, Domicile and UK Taxation, looks at the factors determining the residence of a partnership for tax purposes. Introduction Residence ... Continue Reading
LITRG welcomes HMRC encouraging businesses to transact online. But nobody must be forced to do so, particularly those who cannot, or find it very difficult to, ... Continue Reading
In response to HMRC's editorial last week about the Business Records Check, Robin Williamson of LITRG says HMRC must follow its own rules. Introduction In ... Continue Reading
Smartphones and "BlackBerries" can sometimes result in a benefit in kind, warns BKL Tax. Benefit in Kind? Some might say, after recent experiences, ... Continue Reading
