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The threshold certainty
On 2 July 2021, the Supreme Court released its decision in the long running case of R (oao Haworth) v HMRC [2021] UKSC 2...
The wait is over
HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to ...
The return of the sledgehammer?
In his Budget on 29 October 2018 the Chancellor Philip Hammond, roughly two thirds into his speech, said: ‘We’ll make HM...
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Following around the world
As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant jud...
New horizons
Cryptocurrency – the future of e-vasion? If you don’t know what Bitcoins are, you can take comfort from the fact that y...
Living with the NMW
With more than 800 organisations named by the Department for Business, Energy & Industrial Strategy (‘BEIS’) in 2017...
Double checking
As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensatio...