The business armoury
Coronavirus has disrupted the economic wellbeing of businesses of all sizes and sectors, in many cases necessitating pay...
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No excuse for delay
In the case of Sheiling Properties Ltd v HMRC [2020] UKUT 175, the Upper Tribunal dismissed an appeal against penalties ...
Establishing real commercial use
Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritour...
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Tax debt collection
In the June edition, we looked at the principles when dealing with HMRC’s Debt Management and Banking (DMB) Unit and som...
Finding a simpler way
On 20 July, the Office of Tax Simplification (OTS) published an evaluation update on its Corporation tax review and its ...
The complex web of support
In these unprecedented times, we are seeing support mechanisms from the government which are very generous and wide rang...
Correcting the tax gap
In these unprecedented times, Covid-19 has had a myriad impact on all of our lives.
Practical assistance for struggling taxpayers
The financial implications of the Coronavirus pandemic continue to affect individuals and businesses, many of whom find ...
All bets are off
In Fisher v HMRC [2020] UKUT 62 (TCC), Philip Baker QC and Rory Mullan successfully represented taxpayers Stephen, Anne ...
Terminator 2
Although always a business risk, the current Coronavirus crisis is likely to have caused (or will lead to) the early ter...