Return of the naïve
The facts of the case In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, ...
The facts of the case In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, ...
The tax year ends US election in November? Had you heard? Thinking about tax for the American in the UK, does the elect...
One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is th...
Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glam...
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as...
The investment returns for those who have invested in UK woodland have been handsome for some time now....
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
Landlords could be forgiven for perhaps feeling a little persecuted by the government of late.
The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determinati...
Background The Court of Appeal decision in Project Blue Limited v HMRC [2016] is an important tax case for SDLT....