13/05/2019, by RSM UK, Tax Articles - General
RSM UK's George Bull considers HMRC's tax collection data.
HMRC’s latest tax collection data show that 2018/19 was a bumper year for the nation’s biggest ... Continue Reading
06/05/2019, by Peter Vaines, Tax Articles - HMRC Administration, Practice & Methods
Peter Vaines considers two areas where the tribunals are continually telling HMRC it is wrong: Penalties for Non-Resident Capital Gains Tax returns, and HMRC's powers ... Continue Reading
08/04/2019, by Andrew Hubbard, Tax Articles - Professionals in Practice & Industry
In his valedictory address in this week's tax brief, RSM tax consultant Andrew Hubbard looks back at over 30 years in tax and reflects on how the landscape has changed ... Continue Reading
08/04/2019, by RSM UK, Tax Articles - Company Taxation
For 40 years or more, HMRC has been seeking a simple distinction between employment and self-employment but has so far failed to find one: RSM UK's George Bull reflects ... Continue Reading
05/04/2019, by Peter Vaines, Tax Articles - PAYE and Payroll Taxes, National Insurance, NICs
Not a reluctant buddy road trip movie for the new millennium but a summary of three of the more difficult areas of employment taxation, per recent tax cases as considered ... Continue Reading
04/04/2019, by Lee Sharpe, Tax Articles - HMRC Administration, Practice & Methods
Members of Parliament are clearly running out of patience, while tens of thousands of taxpayers are running out of time.
The All Party Parliamentary Group for Loan ... Continue Reading
12/03/2019, by Tax Insider, Tax Articles - Business Tax
When working out the profits or losses of your business, you can deduct any allowable expenses that you incur in running your business to arrive at the profit (or ... Continue Reading
11/03/2019, by Peter Vaines, Tax Articles - General
Has a taxpayer been careless simply because he or she disagrees with HMRC? Peter Vaines looks at several tax cases on carelessness, personal goodwill and the definition ... Continue Reading
06/03/2019, by BKL, Tax Articles - General
As the end of the tax year approaches, BKL has kindly provided a checklist to get the most out of 2018/19.
In the excitement (not sure that’s ... Continue Reading
22/02/2019, by BKL, Tax Articles - HMRC Administration, Practice & Methods
David Whiscombe wonders on what planet it can be considered careless to come to the same conclusion as an appeal body.
In some circumstances a builder who constructs ... Continue Reading