A fine line
We wrote in the May 2017 issue of Tax Adviser (‘HMRC Information Powers: On or off the record?’) about the inform...
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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...
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The evolution of main residence relief
The last few years have brought a fair number of appeals against closure notices or discovery assessments issued by the ...
Back to blue
Thankfully from a complexity perspective, FA 2003 s 75A (s 75A) only applies to SDLT and there are no equivalent provisi...
Is there consideration?
Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is i...
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...
A look at the social investment tax relief
Social investment tax relief (SITR) was introduced in 2014 as part of then Prime Minister David Cameron’s “Big Society” ...
What if there is no Brexit deal – Part 2
A government paper, issued on 23 August 2018, on the implications for businesses trading in goods between the UK and EU ...
What if there is no Brexit deal
The paper issued by the Government on 23 August 2018 seeks to provide guidance for ‘UK businesses of the implications fo...