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 …
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 …
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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 …
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 …
The scope of HMRC’s powers in relation to raising discovery assessments outside of the normal enquiry window has been a contentious issue in recent years and a number of cases seem to have eroded the …