Finding your way
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
Management of taxes
Management of taxes
A vital bridge
The Office of Tax Simplification has just published its first report which looks at HMRC guidance.
Doing the calculations
With April 2019 just five months away, HMRC is busy working on settlement calculations and agreements for those who want...
Most popular reads
Latest briefings
A fine line
We wrote in the May 2017 issue of Tax Adviser (‘HMRC Information Powers: On or off the record?’) about the inform...
Growing investment
Where a UK corporate debtor makes payments of yearly interest to, among others, non-UK creditors, the debtor will be req...
HMRC gets more time
HMRC’s ability to assess additional income tax and capital gains tax (CGT) is restricted by statutory assessment time li...
The Age of Reasonable Excuse
Historically, non-residents have been generally exempted from capital gains tax in respect of UK assets, with the key ex...
Claim another day
When claims are made for income tax or corporation tax purposes, the first section to consider is usually the Taxes Mana...
Digital connections
The new Agent Services Account – what does it mean for my firm? As part of their MTD programme, HMRC are developing ne...
The three stages
The late Leo Price QC was once appearing before the judicial committee of the House of Lords (the predecessor to the Sup...