Considering all outcomes
Barker v Baxendale Walker ([2017] EWCA Civ 2056) This was a civil case against the well-known tax adviser, Paul Baxend...
Management of taxes
Management of taxes
A request too far
It is a fact of life that exposure to UK tax is not limited to UK residents.
Behavioural challenge
There are numerous reasons why people make mistakes with their tax.
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Latest briefings
Manual transmission
It is now more then 20 years since the first publication of HMRC’s manuals.
Not in the long grass
On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), t...
For whom the bill tolls
The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain ...
Requirement to Correct
HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount o...
Errors in taxpayer documents
Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and i...
New limit
Subject to the provisions in the Finance Bill passing through Parliament and receiving Royal Assent, the new Corporate I...
Careful steps
There has been considerable discussion in the professional press and the media more generally about the new penalties an...