09/09/2019, by Peter Vaines, Tax Articles - General
Peter Vaines looks at NHS proposals to circumvent the IR35 personal service company rules, and the rights of taxpayers and others to access HMRC information.
IR35: ... Continue Reading
12/08/2019, by BKL, Tax Articles - General
BKL considers the tax treatment of the receipt of compensation as damages.
A client recently asked us if damages received from an accountant who has given negligent ... Continue Reading
08/07/2019, by BKL, Tax Articles - General
BKL's David Whiscombe revisits a question as old as Income Tax itself.
“Income Tax, if I may be pardoned for saying so, is a tax on income. It is not ... Continue Reading
08/07/2019, by Peter Vaines, Tax Articles - General
Peter Vaines reviews a number of tax developments over the last few weeks.
Corporate Residence - Where a Company Resides for Tax purposes
The case ... Continue Reading
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
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
12/02/2019, by Peter Vaines, Tax Articles - General
Peter Vaines looks at two hot topics in his monthly tax update: HMRC's powers to require a deposit on account of tax, and the notorious EBT Loan Charge.
Security ... Continue Reading
15/01/2019, by Peter Vaines, Tax Articles - General
Peter Vaines looks at the Budget 2018 amendments to Entrepreneurs' Relief and warns all is not necessarily what it seems. And a Tribunal case where HMRC wanted to ... Continue Reading
11/12/2018, by Peter Vaines, Tax Articles - General
Peter Vaines looks at some important cases for property owners hoping to claim Business Property Relief, HMRC's use of its powers under FA 2008 Sch 36 to request ... Continue Reading