Peter Vaines looks at a recent case that demonstrates how duality of purpose has moved on since Mallalieu v Drummond and considers alternate reality of NRCGT penalties. ... Continue Reading
ETF Month Most people will not realise it, but last month was officially ETF Month. Regular TW readers will be aware that ETF has waged pretty much a one-man (-woman?) ... Continue Reading
Peter Vaines looks at discovery assessments, the extension of the DOTAS regime to Inheritance Tax, and a curious case of deemed income without a source that did ... Continue Reading
Peter Vaines considers recent developments on some of the tax topics we love to hate. Discovery Assessments I am always on the lookout for discovery assessment ... Continue Reading
The Low Incomes Tax Reform Group (LITRG) has called for changes to avoid people being discouraged from starting self-employment and existing claimants being forced ... Continue Reading
Not so much a broadside as a 50-page sustained bombardment, HMRC lost this penalty case – badly. And rightly so. And our work gets a mention, too. Introduction Readers ... Continue Reading
LITRG has produced a new factsheet in partnership with PRISM on ‘working through an umbrella company’ to support temporary workers having to grapple ... Continue Reading
LITRG is reminding people who received tax credits during 2016/17, and who have received renewal forms from HMRC, to act by 31 July so that their payments do not ... Continue Reading
HMRC recently published their latest error and fraud statistics for tax credits covering the 2015-16 tax year: they are still struggling to deal with errors arising ... Continue Reading
When it comes to late filing penalties, the facts on the ground amply illustrate HMRC’s success at failing to live up to its own policy goals. Enough is enough. ... Continue Reading
