Penalties for failure: painting a Gray picture?
An inordinate number of cases appearing before the First-tier Tribunal relate to penalties for...
New payment demands in enquiry cases?
In the next couple of weeks, HMRC will be given controversial new powers to...
Associated company rules: a welcome simplification
Even readers with relatively short memories will recall a time when the difference between...
Conflicting decisions on late return penalties: who was right?
Coincidentally, a number of First-tier Tribunal decisions have recently been reported involving appeals against...
MMR: doing yourself justice on mortgage applications
Once upon a time, loans on ludicrous multiples of self-certified income were the thing....
Catch a falling (Proton)Star: the vagaries of EIS relief
The idea of the Enterprise Investment Scheme is simple – you get income tax...
Forms P11D: are you exposed?
In the run-up to the P11D filing deadline of 6 July, it is worth...
Pensions. Pensions. Pensions.
Since the Financial Conduct Authority’s (FCA) thematic review of annuities in February and the...
Employment Allowance – 2014-15
With effect from 6 April 2014, HMRC is introducing an Employment Allowance, the effect of...
Reflections on the 2014 Budget
Gorgeous George called it “a budget for Makers, Savers and Doers”. So that should...
The Budget 2014
Summary of key proposals Setting the scene Duty Personal tax Business and enterprise...
A new angle on pre-nuptial agreements
Divorce can be messy. And expensive. But the Law Commission in England and Wales...