A last chance
HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose un...
Personal tax
Personal tax
Catching the unwary
This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which...
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, ...
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The end (of the tax year) is nigh
The tax year ends US election in November? Had you heard? Thinking about tax for the American in the UK, does the elect...
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...
Outdoor celebrations
Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glam...
Jigsaw puzzle
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as...
Money on trees
The investment returns for those who have invested in UK woodland have been handsome for some time now....
The end of an era
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
Cry to let
Landlords could be forgiven for perhaps feeling a little persecuted by the government of late.