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
11/11/2018, by Peter Vaines, Tax Articles - General
Peter Vaines reflects on the 2018 Budget and considers a foreign tax case with possible implications for our own HMRC...
Non-Resident CGT Returns and Other ... Continue Reading
09/10/2018, by Peter Vaines, Tax Articles - General
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
12/06/2018, by Lee Sharpe, Tax Articles - General
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
11/05/2018, by Peter Vaines, Tax Articles - General
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
16/02/2018, by Peter Vaines, Tax Articles - General
Peter Vaines considers recent developments on some of the tax topics we love to hate.
I am always on the lookout for discovery assessment ... Continue Reading