D Morgan (TC2596) The first-tier tribunal case dealt with the taxpayer’s claim for principal private residence relief (PPR). The area of contention was whether the taxpayer’s occupation of the property was sufficient to justify its …

Many Accountants and Tax Advisors will have a number of Trusts as their clients.  They may or may not have known that the ‘Rule in Hastings-Bass’ referred to a legal defence Trustees could use to …

HMRC have written to tax advisors who have taken part in the Liechtenstein disclosure facility (LDF), informing them on common errors that lead to “unnecessary delays” in the system. From 1 April 2013, HMRC have …

As of 6 April 2013, whether an individual is resident in the UK for tax purposes will be determined by the Statutory Residence Test. It is designed to give taxpayers greater certainty and clarity as …

Many years ago, as a young Inspector of Taxes, my District Inspector taught me not to take a harsh line on “late” submissions on behalf of the Inland Revenue.  His policy was that it was …