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
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
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
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
As the end of the tax year approaches, BKL has kindly provided a checklist to get the most out of 2018/19. Introduction In the excitement (not sure that’s ... Continue Reading
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
