Pro-holy and pro-Fane
One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is th...
Personal tax
Personal tax
Outdoor celebrations
Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glam...
Jigsaw puzzle
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as...
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Money on trees
The investment returns for those who have invested in UK woodland have been handsome for some time now....
The end of an era
HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Divis...
Cry to let
Landlords could be forgiven for perhaps feeling a little persecuted by the government of late.
The final cut
The Supreme Court judgment against film scheme Eclipse 35 has provided a high-profile illustration of HMRC’s determinati...
HMRC win the argument but lose the cash
Background The Court of Appeal decision in Project Blue Limited v HMRC [2016] is an important tax case for SDLT....
Continuing leases and renewals
A lease may be granted for a fixed term (of any duration) then continue until brought to an end by notice to quit....
The dividend illusion
The landscape of taxation of dividends in the hands of individuals changed fundamentally on 6 April 2016....