A recent case on ‘property trading’ has been won by taxpayers, but longer term, HMRC may be secretly cheering their own defeat because of the possible arguments it may give them on other future cases. …

We have commented on a number of court cases in the past dealing with the interpretation of “reasonable excuse” in the context of penalties.  It has been shown on a number of occasions that HMRC’s …

Ramsay v CRC – A Property Business Can Qualify for Incorporation Relief Mrs Ramsay appealed against HMRC’s decision to deny her rollover relief under TCGA 1992 s.162 on the transfer of a property into a company – otherwise known as …

How many clients have a ‘cunning plan’ where they overdraw their private company loan account and then ‘rectify’ the position with a bonus/dividend just before 9 months have passed so as to avoid a charge …

Over the years, a number of agency workers and related workers, will have entered into arrangements to try to reduce their tax burdens.  In certain cases, these may have involved Payroll Schemes run through the …