UK Budget 2021 Tax Update
An update from Eaves and Co on the UK budget for the tax year 2021/22
Do Late Payment Penalties Need to be Proportional?
A recent case at the Upper Tribunal considered this question with regard to late payment penalties charged on self-assessment tax returns (B Edwards v CRC, Upper Tribunal (Tax and Chancery Chamber). The taxpayer incurred penalties in …
HMRC Challenges on Entrepreneurs' Relief and Dividend Planning – BEWARE
Keeping up to date with technical developments is difficult, especially with so many updates these days, when it is difficult to sort the wood from the trees. With the possibility of dividend planning many companies …
Requirement to Correct – 30 September Deadline Looms
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Disclosure HMRC Double Taxation Residence Capital Gains Tax Income tax Contractual Disclosure FacilityThe Weather Today – Scorchio! BUT 30 SEPTEMBER DEADLINE LOOMS WINTER IS COMING! Requirement to Correct Many people over the years of the world becoming smaller and more accessible may have acquired assets abroad. For …
Mind the Gap – EMI Share Options from 6 April 2018
HMRC have announced via their Employment related securities bulletin (No 27 – April 2018) that due to not having yet received EU State Aid approval for the EMI scheme (the previous approval expired on 6 …