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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...

Hard to punish Nando’s?

Nando’s has come under fire for reducing its corporate tax bill by up to...

Accelerated Payment Notices and Follower Notices

This note is about the provisions to be introduced by Finance Act 2014, which...

BKL shortlisted for tax award

North London Chartered Accountants and business advisers BKL have been shortlisted for a prestigious national...

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...

Gross Mortgage Lending Flat in May

‘Gross mortgage lending in May was £16.5bn, according to the Council of Mortgage Lenders,...

House prices accelerate

‘Halifax has revealed that the average UK house price jumped £220 every day through...

2014 Taxation Awards

After being shortlisted down to just three finalists across the country, we are delighted...

Catch a falling (Proton)Star: the vagaries of EIS relief

The idea of the Enterprise Investment Scheme is simple – you get income tax...

Take that! HMRC tell tax avoiders

The “Take That” case (technically Acornwood LLP and others v HMRC [2014] UKFTT 416...

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