Cumming-Bruce v HMRC: Enquiries into capital loss claims
Lying at the heart of the Self Assessment system is HMRC’s power of enquiry.
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Disguised remuneration schemes: how to support those caught in the trap
HMRC is planning its next phase of compliance activity in response to tax avoidance.
The 2022 party conferences: a bloody battleground
Honeymoon (noun): A holiday or trip taken by a newly married couple.
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Late VAT returns: points will lead to penalties
Older readers will remember the famous catchphrase of the late entertainer Bruce Forsyth with his game show quip that ‘p...
The complicated transition to universal credit
Universal credit is replacing six legacy benefits including working tax credit and child tax credit.
UK transfer pricing section 147: the arm's length principle
Transfer pricing enquiries and disputes in the United Kingdom often involve extensive information requests, protracted c...
Going for growth: examining the 'fiscal event'
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant ...
The CIOT Diploma in Tax Technology: issues with digital compliance
HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations in the worl...
Accessing UK pension benefits: issues for a non-UK tax resident
Following the reopening of borders and the relaxation of Covid-19 related restrictions, individuals planning to retire o...
Disguised distributions: Private equity considerations
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned companies...