100% Superfast Broadband - wanted! Stamp out digital exclusion and join the campaign to get ALL the UK

Introducing our Directors: tax planning toolkit for 2013/14

This year's toolkit is like all our

A Certificate of Deposit not a chargeable asset for CGT negligible value claims. In Weston v HMRC

The GAAR (general anti-abuse rule) now applies following Royal Assent to the Finance Bill 2013.  The

An upset for HMRC: a new settlements case features a husband and wife, different share classes and

The FSA has stepped in to prevent a firm of accountants from operating an unauthorised collective

In Michael Phair v HMRC TC02752 [2013] the taxpayer's case the first tier tax tribunal was

Scam/mis-selling alert: watch out for a phonecall from Agora Capital Limited Co No 08305470 pressure

The first return for the Annual Tax on Enveloped Dwellings (ATED) is due to HMRC today (1 October

The Government is currently consulting on draft legislation intended to ensure that taxpayers

See: Late Filing Penalties: Subscriber guide 

Company name:...............................................................
Period

Where two companies are controlled by the same individual participators the two are associated as they

In Ghelanis Superstore & Cash & Carry Ltd v HMRC [2013] TC03251 the first tier tribunal concluded

This week we have heard of two different cases where a company's previous advisers have failed to

The Chancellor will deliver his Autumn Statement on 4 December 2013. This is when we will find out what

Tax measures proposed for the Finance Bill 2014 include a mix of measures which have already been

Barrister Keith Gordon has lodged a formal complaint against HM Treasury with the Parliamentary

HMRC have released an update on import VAT if there is no deal Brexit. This explains how VAT

HM Revenue & Customs (HMRC) revised its guidance as to the meaning of “dwelling house” for the

A practice note for paid subscribers.

 This article is only available to paid subscribers.

In GR Solutions v HMRC [2013] UKUT 0278 (TCC) a car is treated as “made available" for the

In Vinyl Design Limited and others v HMRC (TC 03345), the First Tier Tax Tribunal (FTT) has again

The government is consulting on imposing a capital gains tax (CGT) charge made on gains made by

Capital Gains Tax: Private Residence Relief (PRR) - another quality of occupation case.

According to press reports HMRC says that some 165,000 higher earners who are in receipt of Child

This article is available only to paid subscribers.

Following last week's Budget, the Low Income Tax Reform Group (LITRG) have strong concerns over

In Huitson, R (on the application of) v Revenue and Customs [2011] EWCA Civ 893, the Court of

In Cotter v HMRC [2013] UKSC 69 the Supreme Court has found that HMRC was correct to withhold

An IT contractor has just failed in an attempt to prevent HMRC applying retrospective legislation to an

Warning: this is not a tax guide! It is a page created many years ago, but lives on due to its

The Government's plans for rural broadband are "a train crash waiting to happen" according to

The Companies Act 2006 requires a director to have a written service contract with their company. 

Whether a

This article is only available to paid subscribers.

The notorious income tax Settlement provisions claimed another scalp recently. In P Donavan and Mr

In Eoghan Flanagan Christopher David Moyles Allan Stennett v HMRC [2014] TC03314 three taxpayers,

In Dr Kathleen Long v HMRC (TC 03339), it was held that a doctor was not required to disclose her

Don’t panic, here are some last-minute tips for SA filing for the 2008/09 tax year.

Job vacancy: online tax editor and writer wanted.

We are looking for an editor and writer to write on

HMRC has passed on a phishing alert: the February edition of its Employer Bulletin has been copied by

The 2014 Finance Act amended s44 ITEPA 2003 and introduced measures designed to tackle so called

In a judgment given on 27 July 2011 the Supreme Court has confirmed that a group of car valeters were

Following consultation the Government has decided that entertainers who are engaged under a

An ex-HMRC tax adviser has been jailed for 18 months over a £70m tax fraud exploiting the rules for

The government has moved its targets for superfast broadband back by two years and there are

Finance Bill 2021 contents. The bill was published on 11 March 2021 and received Royal Asset on 10

It is reported that HMRC is taking a keen interest in the tax planning schemes of some of some UK

HM Revenue & Customs will stop accepting Gift Aid repayment claims on R68(i) forms from 1 October

Gift Aid and Personal Allowances

The accelerated rise in the income tax personal allowance over the

The government has published a consultation paper on how to increase the level of Gift Aid take up

HM Treasury have issued a consultation document outlining a new scheme to encourage people to

In Kubrik and another v Ucar Re Sofra Bakery Limited (in liquidation) [2013] EWCH 1499 (Ch), a

In Wagstaff & Wagstaff v HMRC [2014] TC03183, the First Tier Tribunal (FTT) held that a ‘granny

HMRC is upgrading its online services this weekend so don't try and use its online services

HMRC’s Tax Assurance Commissioner, Edward Troup has made his first report outlining HMRC's

In Hossein Mehjoo v Harben Barker, [2013] EWHC 1500 a client successfully sued his accountants for

In Buzzoni and others v HMRC [2013] EWCA Civ 1684the Court of Appeal has held that the gift of an

A taxi driver was unable to account for income and expenditure for 2 out of 233 days in 2002/03. Was

An accountant and his accomplices have just been jailed for VAT fraud. Confiscation orders have

In Mr Deepak Koshal Mrs Minu Koshal v HMRC TC02826 [2013], a couple held a property portfolio in

Taxpayers or prospective taxpayers have only a couple of days left to inform HMRC of any

Some partnerships may may still have not received their UTR and so will not be able to file their tax

A late filing case: should a taxpayer obtain a proof of posting to establish when a return is

These updates will all appear in our next web-update - have a sneak preview.

The Court of Appeal has rejected the argument that legal professional privilege (LPP) should

Let property: no capital allowances on plant and machinery - that includes integral features. We

In Hossein Mehjoo v Harben Barker [2014] EWCA Civ 358 the Court of Appeal held that an accountant

MPs have been shocked to learn that officials at HMRC sanctioned the use of terrorism powers in

The National Audit Office has finally published its report on Rural Broadband.

HMRC has recently issued a press release confirming that it is cracking down on employers in the

In Brown v HMRC [2013] TC03118, a shareholder was allowed a negligible value claim in respect of

HMRC has a created a new online "portlet" which from 6 April 2014 will allow employers to file

This time we have a summary of the proposals for Finance Bill 2013, together with news and our

2011 has been the most interesting year in tax as well as on the economic front. Yet it seems that