Mark McLaughlin reports from our recent Property Tax Conference. Date: 27 November 2019 Location: Birmingham Speakers reported: Pete Miller, The Miller Partnership Peter Rayney, Peter...
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IHT and the family company
When it comes to transactions between shareholders and family or owner-managed companies, the IHT implications will not normally be a main tax consideration, and might be overlooked completely.
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Suspicious minds!
Information notices have been an important and valuable weapon in HMRC’s armoury of compliance powers since the information and inspection provisions were introduced more than ten years ago (all...
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Tax on pension savings: Not what the doctor ordered
One of the many tax stories to stir strong feelings in recent months is the high marginal tax rates borne by higher-paid public servants whose pension contributions exceed their annual allowance....
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Taxation of Owner-Managed Businesses Conference 2019 Report
Mark McLaughlin reports from our recent Taxation of Owner Managed Businesses Conference. Date: 24 September 2019 Location: Leeds Speakers reported: Pete Miller, The Miller Partnership ...
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Entrepreneurs’ relief: The elephant test
A ‘trading company’ can sometimes be difficult to identify for capital gains tax ER purposes. To make matters worse, the statutory definition is relatively brief. Whilst HMRC’s guidance is helpful...
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Auto-enrolment: Caught in the net?
As many of us are living longer than our forebears and enjoying more years of leisure after our working lives, getting the right pension provision for ourselves becomes ever more important. Yet...
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Tooth: Court of Appeal decision cuts two ways
In HMRC Commrs v Tooth [2019] EWCA Civ 826 (heard on 2 April 2019), the Court of Appeal reaffirmed that, in order for there to be a ‘discovery’ under TMA 1970 s 29, HMRC had to reach a conclusion...
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Withholding tax and Brexit
What’s the story Tobermory? When businesses trade across borders, two countries may want to divvy-up the taxation spoils. The first, is the country in which the income is earned (the Source...
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Tax powers and taxpayer safeguards: Lords quiz Government Minister
Ever since the Parliament Act 1911 which ended the House of Lords’ ability to amend or block fiscal legislation, finance bills and raising taxes have been the exclusive preserve of the House of...
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