When is the date of disposal for Capital Gains Tax (CGT) purposes? When do special rules apply? Why does it matter?
HMRC repays £1.8m in penalties to parents
HMRC have completed their review of cases where a failure to notify penalty was issued to taxpayers who did not register for the High Income Child Benefit Charge, repaying £1.8m in penalties.
Nichola's SME Tax W-update 7 June 2019
Hello
This week we have some amazing announcements to make. We also have free CPD in the form of our Company Tax update and worrying news about loan charge settlements.
Loan charge: HMRC is drowning
With months to go for all ongoing disguised remuneration (DR) settlements to be completed we doubt HMRC has the resource to cope. It's not looking good.
Nichola's SME Tax W-update 31 May 2019
Hello
It's been a quiet, half-term week and we've finally come to terms with the finale of the 'Game of Thrones', but 'Oh' what a huge number of 'first world problems' tax has been throwing up.
No place in CIOT for tax advisers who promote avoidance
In his inaugural speech as new president of the Chartered Institute of Taxation (CIOT), Glyn Fullelove has sent a clear message to CTAs, “there is no place for any tax advisers who promote avoidance schemes in the CIOT. If there are still members who seek to develop and promote such schemes, I have a simple message – this is not the body for you."
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