Search

Among all the noise surrounding Brexit and HMRC’s implementation of Making Tax Digital (MTD), another significant VAT change is also not far away.

When should you consider making a complaint to HMRC?

Time flies by very quickly!

Capital allowances has seen a flurry of recent legal decisions issued in the last few months.

Along with this year’s Spring Statement HMRC took the opportunity to publish its refreshed strategy on tackling all forms of offshore tax non-compliance, known as ‘No Safe Havens 2019’.

In 2005, the current Chancellor of the Exchequer said: ‘A taxpayer is entitled to know with certainty… what he may or may not do in planning his affairs… [and] is entitled to be protected from retr

The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissioned last summer by the Chancellor.

In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity.

Background to the regime

The UK Patent Box became effective from 1 April 2013 with legislation governing the regime contained within CTA 2010 ss 357A-357GE Part 8A.

As well as being governed by the normal loss relief rules for trading businesses, additional rules apply in respect of farming trades.