Articles

List of Articles

HMRC Direct Debit

Could the way you pay HMRC soon become just as important as paying on time?

HMRC Reasonable Care

Most people assume that once they've appointed an accountant, responsibility for preparing an accurate tax return passes to them.

Parker v HMRC

Most people assume tax residence disputes revolve around complex planning structures or aggressive tax strategies.

Foreign Income and Gains

For many internationally mobile individuals, the abolition of the remittance basis and introduction of the Foreign Income and Gains (FIG)...

HMRC’s Referee Defeat

After almost a decade in the courts, HMRC has again lost its employment status case against football referees engaged by...

Spotlight 63A

Many landlords assumed the conversation around hybrid LLP structures had run its course following HMRC’s original Spotlight 63.