The PAYE underpayment conundrum

The PAYE underpayment conundrum 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

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

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

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

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

Auto-enrolment: Caught in the net?

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

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