Crimes or civil misdemeanours?
Background I am not sure that I have ever covered a case on Aggregates Levy before.
Background I am not sure that I have ever covered a case on Aggregates Levy before.
The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up...
In its 2015 Final Report: Addressing the Tax Challenges of the Digital Economy (Action 1), the OECD identified three bro...
A registered charity can claim back tax that has been deducted on, among other things, donations. This is known as gift ...
The necessity to consider When an assessment is made outside of an enquiry window, it is necessary to consider if there...
Since its formal inception in 2013 (following a successful two-year pilot) Alternative Dispute Resolution (ADR) has play...
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...
In his Budget on 29 October 2018 the Chancellor Philip Hammond, roughly two thirds into his speech, said: ‘We’ll make HM...
One of the few constants in the world of UK tax is the notion that an individual’s home should not be subject to capital...
An appeal case in the First Tier Tribunal of May this year, G Daniels v HMRC [2018] UKFTT 462 TC06640, made for entertai...