Extracts from Peter Vaines' monthly tax update, this time covering the location of crypto assets, (or at least where HMRC thinks they exist - no prizes for guessing), ... Continue Reading
RSM's George Bull considers some of the former Chancellor's key tax measures and how they have performed since their introduction. Introduction George Osborne ... Continue Reading
Lee Sharpe considers the latest update on the Loan Charge, announced 20 January 2020. HMRC has updated its guidance on the Loan Charge. The updated guidance may ... Continue Reading
Peter Vaines with a roundup of recent tax cases that are relevant to tax practitioners. IHT: Interests in Possession The case of M Vincent v HMRC [2019] ... Continue Reading
Lee Sharpe looks at the findings and recommendations of the recently published Independent Loan Charge Review, together with the government response. (See 'Footnote' ... Continue Reading
It is often more tax-efficient for private, family companies to pay dividends to shareholders rather than a salary or bonus especially if the shareholder is a basic ... Continue Reading
Written by Jennifer Adams for Tax Insider For tax purposes the operation of a furnished holiday let (FHL) is not a business, rather, it is deemed to be an income ... Continue Reading
Peter Vaines looks at Personal Service Companies and IR35, HMRC requiring security deposits against tax liabilities, and the acquisition date for CGT purposes ... Continue Reading
BKL looks at the key changes to taxing capital gains on property coming in April 2020. Introduction On 6 April 2020, capital gains tax (CGT) on property is changing. ... Continue Reading
RSM's George Bull looks at recently-announced powers to grant HMRC protection from claims that it could not automate penalty decisions and similar processes. ... Continue Reading
