Cumming-Bruce v HMRC: Enquiries into capital loss claims
Lying at the heart of the Self Assessment system is HMRC’s power of enquiry.
Lying at the heart of the Self Assessment system is HMRC’s power of enquiry.
Honeymoon (noun): A holiday or trip taken by a newly married couple.
Universal credit is replacing six legacy benefits including working tax credit and child tax credit.
The new Chancellor, Kwasi Kwarteng, delivered a ‘fiscal event’ on 23 September, announcing some of the most significant ...
Following the reopening of borders and the relaxation of Covid-19 related restrictions, individuals planning to retire o...
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned companies...
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff, linked i...
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to extend capi...
With the ever-changing landscape in property taxes, this article reminds us of the basic principles we need to bear in m...
I suspect that few readers will disagree with the proposition that, as a matter of principle, HMRC should have the power...