July 31, 2014
Lease surrenders: overpaid SDLT and VAT?
If you have previously paid irrecoverable VAT, SDLT or both on the surrender of...
July 23, 2014
Penalties for failure: painting a Gray picture?
An inordinate number of cases appearing before the First-tier Tribunal relate to penalties for...
July 17, 2014
New payment demands in enquiry cases?
In the next couple of weeks, HMRC will be given controversial new powers to...
July 16, 2014
Hard to punish Nando’s?
Nando’s has come under fire for reducing its corporate tax bill by up to...
July 16, 2014
Accelerated Payment Notices and Follower Notices
This note is about the provisions to be introduced by Finance Act 2014, which...
July 14, 2014
BKL shortlisted for tax award
North London Chartered Accountants and business advisers BKL have been shortlisted for a prestigious national...
July 14, 2014
Associated company rules: a welcome simplification
Even readers with relatively short memories will recall a time when the difference between...
July 11, 2014
Conflicting decisions on late return penalties: who was right?
Coincidentally, a number of First-tier Tribunal decisions have recently been reported involving appeals against...