October 11, 2016
Skipping away from IHT: deeds of variation
Housing Minister Gavin Barwell made the headlines recently in suggesting that it would help...
September 23, 2016
Third party information notices: some clarity
HMRC has wide investigatory powers. They include the power under Schedule 36 to serve...
September 14, 2016
Dyer Straits: principles of valuation
Mr and Mrs Dyer had acquired some shares in a company. They claimed that...
September 9, 2016
Staying away from danger: temporary non-residence
By and large, UK taxes bite (or at least bite more heavily) on people...
September 6, 2016
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...
August 17, 2016
We’re recruiting school and college leavers now
August 5, 2016
An update on Accelerated Payment Notices
It is now two years since Finance Act 2014 gave HMRC the power to...
July 29, 2016
More risks of failed avoidance
The government doesn’t much like tax avoidance. One of the ways they seek to...
July 25, 2016
Property clouds: silver linings?
A survey by the Royal Institution of Chartered Surveyors, conducted after the EU referendum...
June 27, 2016
Tax and Brexit
The one thing that is certain about the UK’s Brexit vote is that it...
June 22, 2016
What’s an ‘ordinary share’? Take your pick.
It doesn’t often happen that two tribunal cases are heard within three days on...
May 5, 2016
Panama Papers – the next instalment or the lull before the storm
It only seems like days since the unprecedented announcement by the International Consortium of...