Personal tax

PARTNERSHIP ENQUIRIES
1 April 2020

Keith Gordon looks at a case which considers the statutory processes governing the opening and closure of partnership enquiries

STAMP DUTY LAND TAX
1 April 2020

Rebecca Sheldon considers the differences between residential and mixed use property in light of the Goodfellow judgment

WEALTH MANAGEMENT
1 April 2020

Tom Klouda and Daniel Andreca consider how to make the choice between a family trust and a family investment company

HMRC Notices
1 March 2020

Keith Gordon looks at HMRC’s appeal in two cases where the First-tier Tribunal held that HMRC had failed to prove that an officer had issued a notice to file a tax return

Woodland
1 March 2020

Julie Butler considers the commercial and tax strategy of woodland

Tax penalty regime
1 March 2020

Anton Lane explores the framework for HMRC’s penalty regime, and how this can be negoti ated in practi ce

Devolution

Justine Riccomini and Joanne Walker explain the implications of partially devolving income tax to Scotland and Wales for UK employers when preparing PSAs

Back to basics
1 March 2020

Dawn Register and Dominic Hall look at common myths surrounding the reporting of income and gains from offshore assets