HMRC were criticised for their handling of a recent employee share scheme case by the tribunal judge, who noted that they had conducted their investigation “without apparently troubling to look at the scheme rules”.  The …

Two of the most generous IHT reliefs are Agricultural Property Relief (APR) and Business Property Relief (BPR). With them each providing up to 100% relief it is perhaps unsurprising that the borders of each tend to …

Eaves and Co have assisted a number of clients to make disclosures under the Liechtenstein Disclosure Facility (LDF) as well as advice for those affected by the UK-Swiss Tax Treaty.  HMRC have made clear that …

White rabbits!  White rabbits! 1st of the month!   Following the late example of the White Rabbit in Alice in Wonderland, HMRC are offering a deal whereby dilatory taxpayers can ‘catch up’ with their Tax …

Reasonable excuse cases continue to be found in favour of taxpayers, casting further doubt on HMRC’s internal policy regarding Reasonable Excuse (see our earlier post – ‘Death, disease or disaster’). The trend continued in the …