Claim another day
When claims are made for income tax or corporation tax purposes, the first section to consider is usually the Taxes Mana...
When claims are made for income tax or corporation tax purposes, the first section to consider is usually the Taxes Mana...
The new Agent Services Account – what does it mean for my firm? As part of their MTD programme, HMRC are developing ne...
The late Leo Price QC was once appearing before the judicial committee of the House of Lords (the predecessor to the Sup...
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Ac...
The First-tier Tribunal case of Thakoral Tailor v HMRC [2017] UK FTT 0845 (TC) is worrying on a number of levels....
As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant jud...
Where official guidance is wrong, misleading or incomplete, users are at risk in two respects.
For the past decade or so, HMRC’s stated ethos has been to collect the maximum amount of tax.
Hopefully all Tax Advisers reading this article are well aware of the obligations and consequences of the Requirement to...
My previous articles were on India’s new GST law and the direct tax system.