An Englishman’s Home is his Castle?
Or is HMRC undermining it? “Everyone” knows a capital gain on your own residence is “tax exempt”. “Everyone” knows offshore gains are “tax exempt”. Isn’t this in the Press on a regular basis? …
The Importance of getting ‘It’ Right
Recent Tax Cases reinforce the message : Get Advice : Get It Right : Document It. The case of D. George shows the common promise of “you will be looked after on a third party …
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 …
HMRC Publish New Research & Development (R&D) Guide
Research & Development (R&D) remains a highly beneficial area for those companies carrying out qualifying work. Historically it has been an underused relief with HMRC and Government seeking ways to highlight the availability of the …
J Hicks – Discovery Case Won by Taxpayer
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 …