Personal tax

A wide view – Transactions in land
Transactions in land
1 February 2017

Helena Kanczula and Robert Harness examine the transactions in land rules introduced by FA 2016

© IStockphoto/AntonioGuillem
Access to services
1 January 2017

Anne Newbon looks at the government digital services for taxpayers and asks if enough is being done

© IStockphoto/DawidKasza
Employment Status
1 January 2017

Keith Gordon discusses Ashton v HMRC [2016] UKFTT 727 (TC) which considers a worker’s employment status

Clarifying the picture - travel and subsistence
Travel and subsistence
1 December 2016

Marion Hodgkiss and Michael Steed provide an update on the complicated travel and subsistence rules that we currently have in the UK

Alas, poor Warwick! – CIOT conference
CIOT conference
1 December 2016

Mike Truman reports on the CIOT autumn residential conference, held at the University of Warwick

A last chance – Worldwide disclosure facility
Worldwide disclosure facility
1 December 2016

Mala Kapacee provides an overview of HMRC’s Worldwide Disclosure Facility

Catching the unwary – Offshore tax crime
Offshore tax crime
1 December 2016

Anton Lane explains what advisers need to know about the wide-ranging anti-avoidance legislation introduced by HMRC

Return of the naïve – Contracts
Contracts
1 December 2016

Keith Gordon considers the Upper Tribunal’s decision in Hardy v HMRC [2016] UKUT 332 (TCC) which concerns the loss incurred on a rescinded contract

The end (of the tax year) is nigh – US tax planning
US tax planning
1 November 2016

David Treitel travels through American tax planning as 2016 draws to a close

Penalties – Pro-holy and pro-Fane
1 November 2016

Keith Gordon considers a recent Tribunal decision concerning the potential suspension of penalties