High Income Child Benefit Charge: the traps and opportunities
Broadly speaking, the high income child benefit charge applies where a taxpayer has adjusted net income of over £50,000 ...
Personal tax
Personal tax
The statutory residence test: defining ‘exceptional circumstances’
The circumstances underlying this case concern a series of family tragedies which I do not wish to belittle in any way....
Student loans: the increasingly complex matter of repayment
From 1998 onwards, income-contingent student loans are usually collected by HMRC on behalf of the Student Loans Company ...
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The demystification of decentralised finance: finding our way through
HMRC introduced updated guidance on crypto assets on 2 February 2022, looking at the world of decentralised finance (DeF...
Penetrating the obscuring mists of judicial precedent
In the December 2016 issue of Tax Adviser, my article ‘Return of the naïve’ looked at the Upper Tribunal case of Hardy v...
Making Tax Digital for Income Tax: how will we fit it all in?
I have been following the progress of Making Tax Digital (MTD) with considerable interest, and have recently been involv...
Negotiating the statutory maze governing employment status
The key components of a tax system are law enacted by a democratic parliament; collection and enforcement by an independ...
Non-reportable employee benefits and PAYE Settlement Agreements
The distinction between an exemption from tax and a deduction that can be claimed by the employee is an important one, p...
The loss-carry back rules following an increase in earlier profits
The combined cases of Peter Lowe and Civic Environmental Systems Ltd v HMRC [2022] UKUT 84 (TCC) addressed three very di...
Enterprise management incentive schemes: some common pitfalls
In the midst of the ‘Great Resignation’, and strong competition for talent, it has become key for businesses to look at ...