HMRC urged to learn from complaints

In her Annual Report for 2019, the Adjudicator Helen Megarry describes improvements in her Office, both in how complaints from the public are handled and in the time taken to deal with them. She... Read more

Buy-to-let owners: an anti-avoidance trap?

Most individual buy-to-let UK residential property owners will probably assume that the straightforward purchase and subsequent sale of buy-to-let residential property is a capital transaction,... Read more

Simplifying tax for smaller businesses

In May, the Office of Tax Simplification (OTS) published its report Simplifying everyday tax for smaller businesses, the second of two reports requested by the Chancellor of the Exchequer to... Read more

'Remarkable tax loophole'...or effective planning in international divorce

Tax loopholes, solicitors acting ‘plainly wrong’ and 1.1 million spent on legal fees makes the reading of ABX v SBX [2018] EWFC 81 very interesting for most.  What is particularly interesting is... Read more

One Month in a Minute: April 2019

Making Tax Digital (MTD) update(s) HMRC updated guidance on keeping digital records for MTD for VAT HMRC has issued new guidance on what it deems legally necessary for compliance with the new... Read more

You’re Winding Me Up!

Phoenix from the flames In 2016, new rules were introduced to stop a type of “phoenixism”. Not the old sort that really got HMRC’s goat where someone would pay all their debtors but HMRC and then... Read more

Chargeable event gains: A ‘just and reasonable’ remedy?

When an individual surrenders part of a life policy, a chargeable gain is triggered equal to the surrender proceeds less 5% of the premium for each year that the policy has been held. This method... Read more

Marriage allowance: Claims and back-dated claims

The days before the end of the tax year are a good time for advisers to ensure that their clients have claimed all tax reliefs and allowances to which they are entitled, before another year falls... Read more

Courts and Tribunals: February 2018

Tribunal was correct to find taxpayer failed to meet required condition to change his accounting date The Upper Tribunal (UT) has dismissed an appeal by a taxpayer who claimed that the First-tier... Read more

VAT news and cases roundup: February 2019

HMRC reached correct conclusion by a flawed decision-making process An appeal against a decision of HMRC to issue a notice of requirement (NoR) to provide security under VATA 1994, Sch 11, para... Read more

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