Peter Vaines discusses whether discovery assessments can be stale, the efforts of the ICAEW for people stranded in the UK by COVID, gets misty-eyed over IBAs, laments ... Continue Reading
Mark McLaughlin looks at a case on the tax treatment for a professional consultant who sold his business. Introduction It is common in many occupations and professions ... Continue Reading
Peter Vaines with his monthly roundup of tax cases - including a possible non-tax wheeze for next time you come to sell your house... Personal Service Companies I ... Continue Reading
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
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
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
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
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
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
