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
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
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
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
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
