Capital gains tax: New rules will accelerate tax deadline for property sales

From 6 April 2020, the deadline for paying tax due on residential property gains will be effectively shortened for UK taxpayers. Capital gains tax is normally payable within 10-22 months from the... Read more

Entrepreneurs' relief: the end of an era or an error?

The title of this blog is deliberately ambiguous because it addresses a conundrum as old as capital gains tax itself: Read more

Stalin ate my homework: Reasonable excuse and the Self Assessment deadline

As the title of Alexei Sayle’s acclaimed autobiography reminds us, school teachers are used to feeble excuses. So is HMRC. Each year on its website, we are entertained by examples of excuses offered... Read more

The PAYE underpayment conundrum

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. Read more

Loans to traders: There's no guarantee!

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... Read more

Loan Charge Independent Review

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... Read more

New government, new pension fixes?

‘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.... Read more

What is Judicial Review?

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... Read more

Property Tax Conference 2019 Report

Mark McLaughlin reports from our recent Property Tax Conference.    Date: 27 November 2019 Location: Birmingham   Speakers reported: Pete Miller, The Miller Partnership Peter... Read more

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. Read more

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