Personal tax

HMRC INVESTIGATION
1 August 2020

Keith Gordon looks at the Court of Appeal’s judgment on the legality of an informal HMRC investigation

BACK TO BASICS

Chris Holmes and Jennifer Jones set out HMRC’s powers to collect unpaid taxes from individuals and businesses

SMALL BUSINESSES
1 August 2020

Bill Dodwell asks whether we can create a simpler system of tax to benefit the smallest companies

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HMRC
1 July 2020

HMRC explains how individuals and businesses struggling with their tax bills in these challenging times can negotiate additional time to pay

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Transfer of assets abroad
1 June 2020

Rebecca Sheldon considers the role that the Transfer of Assets Abroad code plays in the sale of a UK telebetting business to a Gibraltar company

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Divorce
1 June 2020

Sofia Thomas explores the changes to gift relief when business assets are transferred in a divorce

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Back to basics

Chris Holmes and Jennifer Jones examine HMRC’s approach to tax debt, and the best approach for taxpayers in difficulty

EMPLOYMENT TAX
1 May 2020

Matthew Brown explains the tax implications of working from home during the COVID-19 outbreak

CORONAVIRUS
1 May 2020

Bill Dodwell explains how HMRC is providing useful guidance to businesses and individuals.

PARTNERSHIP ENQUIRIES
1 April 2020

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