Appeal rights: use them or lose them
Most of the unpleasant things that HMRC does (such as assessing tax or imposing...
Property investments: transferring a portfolio to or from a company
Our briefing property investments – what’s the best ownership structure? sets out the factors...
31 July – last chance saloon
31 July is an important date in the world of personal tax returns, for...
Budget changes affecting property owners
Two key changes in the Summer Budget will affect non-domiciled individuals who own UK...
Changing direction: the 2015 Summer Budget
If you are so minded, you are now able to see via HMRC’s self-assessment...
Summer Budget Statement 2015
Budget Summary Two months on from the General Election result, the Chancellor of the...
The end of the HMRC’s most innovative disclosure facility ever!
In September 2009, HMRC introduced a (primarily) offshore tax disclosure facility called the Liechtenstein...
Property and real estate
Pre-Budget action desirable?
There will be a second budget on 8 July in which it is to...
Cooling off: debt as consideration for CGT disposal
The recent First-tier Tribunal decision in Cooling [2015] UKFTT 223 (TC) is more complex...
HMRC and “Mid-Size Businesses”
In 2014 HMRC published the findings of some research it had carried out into...
HMRC penalty ‘amnesty’
Readers may have read recently of HMRC’s change in practice on penalties for late...