Insights

News & insights

’Tis the season to be jolly (generous): IHT exemptions

As we enter the traditional season of giving, and regardless of whether your loved...

Probate fees: new structure, big increases

Probate fees in England and Wales are set to change. The government has announced...

Crisis. What crisis? Predictions of a mass exodus of personal wealth from the UK as Brexit looms have simply not come to pass

By now, very rich overseas investors would be visibly pulling out and with a...

Two bites or plum duff? Information notices, penalties and appeals

David Whiscombe considers appeal rights in respect of information notices. The Court of Appeal...

MTD: Minimising The Delays?

VAT registered businesses with an annual turnover above the VAT threshold (£85,000) will be...

R&D tax relief: are you claiming yours?

New statistics released by HMRC show that small and medium sized enterprises (SMEs) are...

Online accounts: how going paperless with HMRC can be perilous

David Whiscombe counsels caution in going paperless with HMRC. Pretty much every organisation nowadays encourages...

Every little helps: a tip for students claiming tax back

David Whiscombe shares a tip for students. No: this is not a reference to...

Digital exclusion: not pulling your finger out

David Whiscombe considers the significance for MTD of a recent VAT case. “Making Tax...

Carelessness and tax avoidance: the new rules

David Whiscombe comments for BrassTax on a change of legislation. If HMRC find that...

Nota Bene: contributory negligence

David Whiscombe comments for BrassTax on a recent case. Ben Associates (UK) Ltd [2018]...

Accidental taxable supplies

The VAT treatment of a sale or letting (a “supply” in VAT-talk) of property...