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...
June 23, 2014
Gross Mortgage Lending Flat in May
‘Gross mortgage lending in May was £16.5bn, according to the Council of Mortgage Lenders,...
June 6, 2014
House prices accelerate
‘Halifax has revealed that the average UK house price jumped £220 every day through...
May 22, 2014
Catch a falling (Proton)Star: the vagaries of EIS relief
The idea of the Enterprise Investment Scheme is simple – you get income tax...
May 14, 2014
Take that! HMRC tell tax avoiders
The “Take That” case (technically Acornwood LLP and others v HMRC [2014] UKFTT 416...
May 8, 2014
Forms P11D: are you exposed?
In the run-up to the P11D filing deadline of 6 July, it is worth...
April 28, 2014
Pensions. Pensions. Pensions.
Since the Financial Conduct Authority’s (FCA) thematic review of annuities in February and the...
April 23, 2014
A matter of form
How should the trustees of a settlor-interested trust deal with the necessary paperwork in...
April 16, 2014
Suing scheme promoters: Horner
When things go wrong it’s human nature to see who you can blame. The...
February 14, 2014
Imminent changes to Capital Allowances on commercial buildings
Changes to the capital allowances of commercial buildings may require action before April. In...