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The legislative framework for penalties was intended to provide fixed parameters so that penalties became more standard for all taxpayers; i.e. treating taxpayers equally.

Woodlands are currently potentially more profitable than they have been previously, possibly more so than they have been in ‘living memory’.

Over the past few years, doubts have been raised about whether the Taxes Management Act (TMA) 1970 has kept up with HMRC’s practices.

HMRC introduced a charge on disguised remuneration (DR) loans in Finance (No. 2) Act 2017. This is commonly referred to as the ‘loan charge’.

I remember wondering what Chancellor George Osborne could mean when he said in his March 2015 Budget: ‘Twelve million people and small businesses are forced to complete a self-assessment tax return

The new capital gains tax regime applying from April 2020 to property disposals brings with it a host of challenges, particularly for UK residents who have been used to reporting and payi

There is a need to review the tax position of residenti al property with haste.

In my previous article, I considered the basic fundamentals of stamp duty land tax (SDLT). This article applies those principles to property purchases by individuals.  

After years of relatively stable legislation, Finance Act 2019 brought significant changes to the entrepreneurs’ relief (ER) eligibility rules.

The tax landscape for UK property has changed immeasurably over the last six years.