Uber-reacting
The decision of the Employment Tribunal that Uber drivers are entitled to the protections...

Noblesse oblige: The fundamentals of IHT planning
Following the sad death of the Duke of Westminster it has been asserted in...

Skipping away from IHT: deeds of variation
Housing Minister Gavin Barwell made the headlines recently in suggesting that it would help...

Third party information notices: some clarity
HMRC has wide investigatory powers. They include the power under Schedule 36 to serve...

Dyer Straits: principles of valuation
Mr and Mrs Dyer had acquired some shares in a company. They claimed that...
Staying away from danger: temporary non-residence
By and large, UK taxes bite (or at least bite more heavily) on people...

Further clarity on changes for non-doms
In the 2015 Summer Budget, the government issued a consultation document on proposed reforms...

HMRC still believe there are significant unpaid taxes connected with overseas assets
The most innovative offshore disclosure facility, the Liechtenstein Disclosure Facility (LDF), ended on 31...

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An update on Accelerated Payment Notices
It is now two years since Finance Act 2014 gave HMRC the power to...

More risks of failed avoidance
The government doesn’t much like tax avoidance. One of the ways they seek to...

Property clouds: silver linings?
A survey by the Royal Institution of Chartered Surveyors, conducted after the EU referendum...