A wide view
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...
Personal tax
Personal tax
Inaccessible terrain
A new report ‘Digital services for taxpayers – effectiveness and engagement’, published by
The Karate Kid
Facts of the case The business, Karate World, provides instruction in martial arts.
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Latest briefings
Clarifying the picture
In the May 2016 edition of Tax Adviser, we explored some of th
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...
A last chance
HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose un...
Catching the unwary
This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which...
Return of the naïve
The facts of the case In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, ...
The end (of the tax year) is nigh
The tax year ends US election in November? Had you heard? Thinking about tax for the American in the UK, does the elect...
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...