Thinking

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Tribunal awards costs against HMRC due to its unreasonable conduct

Topic: Tax Take 12.09.2024 Read more
Blog

Tribunal allows taxpayer's post-cessation trade relief claim as enquiry was out of time

Topic: Tax Take 05.09.2024 Read more
Signpost pointing in different directions
Blog

Tribunal allows taxpayer's appeal in part in case concerning deliberate and/or careless errors

Topic: Tax Take 29.08.2024 Read more
Blog

Contentious Tax Update 2

Topic: Tax Take 22.08.2024 Read more
Signpost pointing in different directions
Blog

Upper Tribunal confirms that anti-abuse provision in UK/Ireland double tax treaty did not apply

Topic: Tax Take 15.08.2024 Read more
Signpost pointing in different directions
Blog

Upper Tribunal confirms it’s the end of the road for HMRC's "fishing expedition"

Topic: Tax Take 08.08.2024 Read more
Blog

Closure notices and the appeals process

Topic: Tax Take 01.08.2024 Read more
Blog

HNWs: Understanding HMRC's Offshore Information Gathering Capabilities

Topic: Tax Take

Published by Michelle Sloane, Partner and more.

Wealthy individuals have long been the focus of a substantial part of HMRC’s compliance activities, but a difficult economic climate together with a looming general election and possible change of government is likely to lead to even greater scrutiny of HNWs by HMRC in the short term.

24.07.2024 Read more
Blog

Tribunal confirms no tax due on disposal of property held on trust for taxpayer's brother

Topic: Tax Take 18.07.2024 Read more
Blog

Tribunal confirms loans from remuneration trust were disguised remuneration

Topic: Tax Take

Published by Liam McKay, Senior Associate

In allowing HMRC's appeal in part, the Upper Tribunal determined that payments received under a remuneration trust scheme were caught by the anti-avoidance provisions in Part 7A of the Income Tax (Earnings and Pensions) Act 2003.

11.07.2024 Read more

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