08/01/2020, by Peter Vaines, Tax Articles - General
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  ... Continue Reading
05/12/2019, by Peter Vaines, Tax Articles - General
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
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