LITRG gives an overview of the new penalty system for late tax returns and urges those filing on paper not to miss the 31 October 2011 deadline for 2010/11 returns. Introduction Many ... Continue Reading
In the third of a series of articles, Malcolm Finney, author of 'Personal Tax Planning: Principles and Practice', looks at Private Residence Relief for trustees. Trusts ... Continue Reading
James Bailey looks at partnerships as a possible property business structure, for Tax Insider. Introduction A partnership is one of the oldest and most ... Continue Reading
Mark McLaughlin looks at the new penalties for individuals who pay their tax bills late... ...and how to escape penalty charges. Introduction New penalties ... Continue Reading
Mark McLaughlin asks whether or not HM Revenue & Customs' new penalty regime is fair or proportionate. No Sense of Proportion HM Revenue & Customs (HMRC) ... Continue Reading
Mark McLaughlin publishes an update by HM Revenue & Customs on taxpayers waiting for a Tax Campaign to start. In my editorial a couple of weeks ago, I looked ... Continue Reading
Mark McLaughlin highlights a recent case in which a taxpayer company applied for the closure of an HMRC enquiry. Introduction When an HMRC enquiry notice ... Continue Reading
Peter Vaines highlights a recent successful taxpayer appeal against discovery assessments. Introduction There is some really good news about discovery ... Continue Reading
In the third of a series of articles, Malcolm Finney, author of 'Personal Tax Planning: Principles and Practice', looks at 'deemed' periods of occupation of the ... Continue Reading
LITRG explains a new HMRC initiative to work in co-operation with professional bodies and charities with the aim of improving the Department’s service standards. Introduction Over ... Continue Reading
