Employment Law Bulletin: September 2014
The holidays are over – and it’s “back tae auld claes and porridge” (old...
Tricky Trust
Can a client with three private residences sell two of them to a trust...
Don’t state the obvious
Logos and slogans are both key ways of marketing your firm, but it’s important...
Tax Journal: The FA 2014 legislation on follower notices
What is the purpose of a follower notice and other questions answered on HMRC’s...
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...