Insights

Property

Appeals process and First-tier Tribunals

We provide a practical insight into the appeal process in Taxation magazine and outline...

Noblesse oblige: The fundamentals of IHT planning

Following the sad death of the Duke of Westminster it has been asserted in...

Skipping away from IHT: deeds of variation

Housing Minister Gavin Barwell made the headlines recently in suggesting that it would help...

Third party information notices: some clarity

HMRC has wide investigatory powers. They include the power under Schedule 36 to serve...

Dyer Straits: principles of valuation

Mr and Mrs Dyer had acquired some shares in a company.  They claimed that...

Staying away from danger: temporary non-residence

By and large, UK taxes bite (or at least bite more heavily) on people...

HMRC still believe there are significant unpaid taxes connected with overseas assets

The most innovative offshore disclosure facility, the Liechtenstein Disclosure Facility (LDF), ended on 31...

We’re recruiting school and college leavers now

An update on Accelerated Payment Notices

It is now two years since Finance Act 2014 gave HMRC the power to...

Tackling diversity and exclusion in the film and television industry

HMRC needs to change its rules so that people from disadvantaged backgrounds can enter...

More risks of failed avoidance

The government doesn’t much like tax avoidance. One of the ways they seek to...

Property clouds: silver linings?

A survey by the Royal Institution of Chartered Surveyors, conducted after the EU referendum...