I note commentary in Taxation approving of ‘High Tech’ solutions. This would encompass (I gather) everyone signing up to the ‘Cloud’. Technology is wonderful. BUT: Some points. They are meant for debate, and I certainly …

In the recent case of J Day & A Dalgety, two taxpayers had sold three properties that they owned together. The case concerned negligence and penalties for carelessness, as they did not include any details …

More cases on the scope of HMRC powers. The first concerns a current successful barrister.  His penalty for failing to react to HMRC information notices was £1.2m+.  Many would say “Ouch!  That hurt!”  However, in …

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 …

A recent tribunal case (D White v HMRC) again highlighted the importance of keeping accurate records for tax purposes, this time in a case involving private expenditure on a company credit card. The Director used …