As we have written previously (see https://eavesandco.co.uk/blog/non-resident-capital-gains-tax-nrcgt/) the rules requiring a Non-Resident Capital Gains Tax (NRCGT) return to be filed within 30 days of disposing of relevant property have the potential to cause taxpayers problems. …

A recent case was heard at the First-tier Tribunal concerning the meaning of the word “from”, when considering HMRC’s right to enquire into a Corporation Tax return. The taxpayer company filed their return at 2.30pm …

HMRC has published a further consultation setting out proposals to attempt to punish taxpayers who use a series of tax avoidance schemes, so called “serial use”. The plans propose a surcharge for those who repeatedly …

The Liechtenstein Disclosure Facility (LDF) has been running for a number of years and appears to have been a successful initiative to encourage taxpayers to come forward over unpaid taxes. The LDF gave a number of …

The Case Mr A Goodall was late in submitting his tax return for 2010/11 and paying the tax due for that year. HMRC subsequently imposed penalties totalling £249 (£100 for late filing and £149 for …