Under pressure
A registered charity can claim back tax that has been deducted on, among other things, donations. This is known as gift ...
Management of taxes
Management of taxes
The rules of discovery
The necessity to consider When an assessment is made outside of an enquiry window, it is necessary to consider if there...
Lessons from Serpentine
Since its formal inception in 2013 (following a successful two-year pilot) Alternative Dispute Resolution (ADR) has play...
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Critical importance
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...
The return of the sledgehammer?
In his Budget on 29 October 2018 the Chancellor Philip Hammond, roughly two thirds into his speech, said: ‘We’ll make HM...
Unjust you waited, Mr Higgins
One of the few constants in the world of UK tax is the notion that an individual’s home should not be subject to capital...
Warmth and decency?
An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2018] UKFTT 462 TC06640, made for entertai...
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
The bright red line
Tax advisers will be aware of the usefulness of the holdover relief rules (in the Taxation of Chargeable Gains Act 1992 ...
Ongoing change
This time last year there was much anticipation: what would the Scottish Government do with the new powers that gave it ...