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Legal update

The Office of Tax Simplification publish second report on simplifying inheritance tax

The OTS has suggested significant inheritance tax reforms, focusing on interactions of IHT with CGT, Agricultural Property Relief and Business Property Relief, and Lifetime gifts
08 July 2019

Legal update

UK tax issues for overseas companies

Tax is a key consideration when establishing a business in the UK. Below is a brief introduction to some of the UK business tax rules
03 July 2019

Legal update

Finance Bill 2019 – Voluntary Returns

HMRC have put forward a draft legislation in the Finance Bill to codify the position on voluntary tax returns. 
16 January 2019

Legal update

Mixed funds and cleansing: non-doms must act soon to avoid missed opportunity

Combining the mixed fund rules and the cleansing rules presents opportunities, but non-doms must act now as the chance to 'cleanse' mixed funds is only available until 5 April 2019.

23 November 2018

Legal update

Inter-company loans considered by the First-tier tribunal

The First-tier tribunal decides on an appeal dealing with inter-company loans and the loan relationship provisions in Part 5 of the Corporation Tax Act 2009 (CTA 2009).
12 November 2018

Legal update

Last Chance Saloon: the new "Requirement to Correct" offshore tax matters

If your affairs involve income or assets outside the UK and your UK tax filings up to 5 April 2017 for these offshore matters are not perfect, from 30 September 2018 you face stringent new penalties.
06 September 2018

Legal update

Requirement to Correct: last chance saloon if you have a US account

HMRC is writing to UK residents who have accounts in the US. If you have received income or gains on a US account you should, in most cases, have declared these on your UK tax returns.
07 August 2018

Legal update

HMRC tax assessments: time limits increased in relation to offshore matters

The Finance Bill 2018-19 increases tax assessment time limits for non-deliberate offshore non-compliance, allowing HMRC to open assessments up to 12 years after the relevant tax year.
24 July 2018

Legal update

Option to tax: the importance of determining the relevant date

The First-tier tribunal considered whether four investment properties met the conditions to benefit from transfer of a going concern treatment in Clark Hill Limited v HMRC.
16 July 2018

Legal update

Compensation payments and employment income: drawing the line

The First-tier tribunal decides whether a payment to a non-salaried judge in respect of historic underpayments of his fees was compensation or taxable as employment income in Pettigrew v HMRC.
25 June 2018

Legal update

What makes a profit apportionment method just and reasonable?

Tribunal makes decision on taxable profits in Maersk Oil North Sea UK Ltd and Maersk Oil UK Ltd v HMRC.
09 May 2018

Legal update

Trade loss relief: J Beacon v HMRC

J Beacon v HMRC illustrates the standard that must be met to claim trade loss relief.

03 April 2018
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