Quayviews: a company penalised for submitting its RTI returns early
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power...
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power...
The concept of domicile links an individual to a particular jurisdiction.
The concept of connected persons appears throughout the direct taxes legislation.
Broadly speaking, the high income child benefit charge applies where a taxpayer has adjusted net income of over £50,000 ...
The circumstances underlying this case concern a series of family tragedies which I do not wish to belittle in any way....
From 1998 onwards, income-contingent student loans are usually collected by HMRC on behalf of the Student Loans Company ...
HMRC introduced updated guidance on crypto assets on 2 February 2022, looking at the world of decentralised finance (DeF...
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v...
I have been following the progress of Making Tax Digital (MTD) with considerable interest, and have recently been involv...
The key components of a tax system are law enacted by a democratic parliament; collection and enforcement by an independ...