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
RPC Solicitors' Robert Waterson and Constantine Christofi on the government's broad plans to allow HMRC to make individuals personally liable for company debts using ... Continue Reading
Where a property is owned jointly, the tax treatment depends upon a number of factors not least as to whether the owners are married and whether the property is ... Continue Reading
RSM UK's George Bull considers how HMRC is developing an appetite for retrospective taxation. Background The UK has been paying taxes since well before electrically ... Continue Reading
BKL Tax provides a useful summary of some of the key GGT changes to property disposals from April 2020. On 6 April 2020, capital gains tax (CGT) on property ... Continue Reading
The ideal in inheritance tax (IHT) lifetime planning would be for the owner of a main residence to gift the property to another such that the property does not ... Continue Reading
HMRC's overbearing predilection for treating taxpayer mistakes as deliberate is common knowledge amongst the profession. Tony Monger, Director of Tax Investigations ... Continue Reading
Trusts are created for a number of reasons but with reference to property that reason is invariably for protection. The beneficiary may become ... Continue Reading
Iain Rankin looks at a question sometimes asked by company owners. Many employers offer salary sacrifice arrangements, where an employee salary is reduced in exchange ... Continue Reading
Peter Vaines comments on the notorious Employee Benefit Trust "Loan Charge", and two important cases for Entrepreneurs' Relief and Personal Service Companies, aka ... Continue Reading
