Tax Online Blog

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

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

Mark McLaughlin reports from our recent Taxation of Owner Managed Businesses Conference.    Date: 24 September 2019 Location: Leeds    Speakers reported: Pete Miller, The Miller... Read more

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

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... Read more

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... Read more

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... Read more

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... Read more

Following two consultations, the draft legislation to amend IR35 was released on 11 July. In the second of two articles, Kye Burchmore of RIFT Legal Services looks at how these rules will apply in... Read more

Who will be affected by the changes? IR35 was first introduced in 2000 to stop individuals who would otherwise be employees from operating through a limited company to gain a more tax-efficient... Read more