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The new Agent Services Account – what does it mean for my firm? 

As part of their MTD programme, HMRC are developing new digital services for agents.

When claims are made for income tax or corporation tax purposes, the first section to consider is usually the Taxes Management Act 1970 (TMA), section 42.

The late Leo Price QC was once appearing before the judicial committee of the House of Lords (the predecessor to the Supreme Court).

For the past decade or so, HMRC’s stated ethos has been to collect the maximum amount of tax.

Where official guidance is wrong, misleading or incomplete, users are at risk in two respects.

As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant judicial ruling would, if applied to the taxpayer’s chosen arrangements, deny hi

The First-tier Tribunal case of Thakoral Tailor v HMRC [2017] UK FTT 0845 (TC) is worrying on a number of levels.

The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Act 2017 Schedule 8 Part 4.

Hopefully all Tax Advisers reading this article are well aware of the obligations and consequences of the Requirement to Correct (RTC) offence with what is a fast approaching deadline of 30 Septemb

My previous articles were on India’s new GST law and the direct tax system. This article reviews certain aspects of the tax law relating to property, i.e. real estate.