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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... Read more
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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.... Read more

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 ... Read more
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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... Read more

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