The PAYE underpayment conundrum
By Robin Williamson
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Tax
17th January 2020
The PAYE underpayment conundrum The recent case of Goldsmith looked at how HMRC collects PAYE underpayments, with some interesting points on when they can validly issue a notice to file a tax return.
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Loans to traders: There's no guarantee!
9th January 2020
The number of capital loss relief claims made in respect of irrecoverable loans to businesses and guarantee payments has seemingly increased significantly since the commencement of the financial...
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Loan Charge Independent Review
By Lee Sharpe
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Tax
8th January 2020
Introduction This article was drafted a few days after the publication of the independent Loan Charge Review by Sir Amyas Morse. It is entirely possible that further information will come to light...
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New government, new pension fixes?
By Robin Williamson
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Tax
6th January 2020
‘A number of workers, disproportionately women, who earn between £10,000 and £12,500 have been missing out on pension benefits because of a loophole affecting people with net pay pension schemes....
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What is Judicial Review?
By Mala Kapacee
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Tax
2nd January 2020
As HMRC’s powers increase, we are seeing more and more cases being decided in the High Court under Judicial Review (JR). For many tax advisers, JR remains a black box; it has been heard of and...
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