Management of taxes
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...
A last chance
HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose un...
Lighten the load
In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder...
Catching the unwary
This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which...
A changing ecosystem
Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but...
Return of the naïve
The facts of the case In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, ...
In the cloud
The use of technology has become a prerequisite for success in almost every sector of business.
Pro-holy and pro-Fane
One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is th...
Who will dare to design, market or facilitate tax avoidance arrangements?
The publication by HMRC of the consultation document on 17 August 2016 setting out new sanctions for those who design, m...