Lease surrenders: overpaid SDLT and VAT?
If you have previously paid irrecoverable VAT, SDLT or both on the surrender of...
Contractor Loans: settlement opportunity
“Contractor Loan” planning has been around for some years. We have never much liked...
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...
Accelerated Payment Notices and Follower Notices
This note is about the provisions to be introduced by Finance Act 2014, which...
Associated company rules: a welcome simplification
Even readers with relatively short memories will recall a time when the difference between...
Accountancy Age: More than 1,600 including celebrities in £1.2bn Liberty Scheme
Several celebrities, along with senior executives and QCs, are among those found to have...
Conflicting decisions on late return penalties: who was right?
Coincidentally, a number of First-tier Tribunal decisions have recently been reported involving appeals against...
ONS Statistics Strengthen Case for Mansion Tax
Statistics have shown that only a very small number of poor British households live...
Employment Law Bulletin: July 2014
The controversy that is zero-hours contracts rumbles on. Despite some calls for banning them,...
Dale: BoE cannot control rising house prices
‘Spencer Dale, the Bank of England’s director of financial stability, has said that the...
Mortgage approval rate falls
‘Official figures from the Bank of England awaiting release are expected to show a...