October 11, 2015
It’s not easy running a business
August 26, 2015
More on BTLs
Further to our earlier note, we’ve had an observation from Philip Nickson, FCA, one...
August 6, 2015
Appeal rights: use them or lose them
Most of the unpleasant things that HMRC does (such as assessing tax or imposing...
July 21, 2015
Property investments: transferring a portfolio to or from a company
Our briefing property investments – what’s the best ownership structure? sets out the factors...
July 14, 2015
31 July – last chance saloon
31 July is an important date in the world of personal tax returns, for...
July 10, 2015
Budget changes affecting property owners
Two key changes in the Summer Budget will affect non-domiciled individuals who own UK...
June 24, 2015
Property and real estate
June 23, 2015
Pre-Budget action desirable?
There will be a second budget on 8 July in which it is to...
June 22, 2015
Cooling off: debt as consideration for CGT disposal
The recent First-tier Tribunal decision in Cooling [2015] UKFTT 223 (TC) is more complex...
June 17, 2015
HMRC and “Mid-Size Businesses”
In 2014 HMRC published the findings of some research it had carried out into...
June 4, 2015
HMRC penalty ‘amnesty’
Readers may have read recently of HMRC’s change in practice on penalties for late...
May 29, 2015
Employment Allowance Scheme
Much kerfuffle this morning from the BBC’s shock horror revelation that someone is allegedly...