Management of taxes

Keith Gordon discusses a recent case which revisits the question as to when holiday accommodation can qualify as Business Property for the purposes of IHT
Business Property Relief
1 September 2017

Keith Gordon discusses a recent case which revisits the question as to when holiday accommodation can qualify as Business Property for the purposes of inheritance tax

practical-issues-individual-domicile
Domicile
1 August 2017

Keith Gordon discusses a recent case which deals with practical issues relating to an individual’s domicile

Hamilton-on-tax-appeals
Tribunals
1 July 2017

Tax is always changing, and ensuring books are up to date can be a never-ending task. Penny Hamilton considers the process of producing the second edition of Hamilton on Tax Appeals

HMRC-taskforce-activity
HMRC Taskforce
1 July 2017

Anton Lane provides an overview of taskforce activity, common areas of challenge and the busy task at hand

HMRC-domicile-case
Domicile
1 July 2017

Keith Gordon considers the extent to which HMRC are bound by a previous domicile decision

Annis Lampard examines the corporate criminal offence for failure to prevent facilitation of tax evasion and considers the six most important risks
Corporate criminal offences
1 June 2017

Annis Lampard examines the corporate criminal offence for failure to prevent facilitation of tax evasion and considers the six most important risks

Kelly Sizer provides an overview of the work undertaken by the Low Incomes Tax Reform Group
LITRG
1 June 2017

Kelly Sizer provides an overview of the work undertaken by the Low Incomes Tax Reform Group

Joanne Walker and Chris Young look at the state of play in relation to devolution of tax in Scotland
Devolved taxes
1 June 2017

Joanne Walker and Chris Young look at the state of play in relation to devolution of tax in Scotland

Keith Gordon revisits a case concerning a negligible value claim made on behalf of a deceased taxpayer
Negligible value claims
1 June 2017

Keith Gordon revisits a case concerning a negligible value claim made on behalf of a deceased taxpayer

Bill Dodwell asks if it is time to consider devolving income taxes
Devolved taxes
1 May 2017

Bill Dodwell asks if it is time to consider devolving income taxes