Articles

Foreign Income and Gains

For many internationally mobile individuals, the abolition of the remittance...

HMRC’s Referee Defeat

After almost a decade in the courts, HMRC has again...

Reasonable Care and Carelessness

Wilkins Southworth won the argument when HMRC penalised a client...

Spotlight 63A

Many landlords assumed the conversation around hybrid LLP structures had...

When a Tax Refund Isn’t What It Seems

For most people, a tax refund is straightforward: an overpayment...

HMRC’s New Reporting Rules

HMRC’s focus on small businesses is shifting again, and this...

HMRC Financial Institution Notices

HMRC’s information-gathering powers have evolved, and one tool in particular...

HMRC’s Allowance Reordering

From April 2027, a little-known technical change will come into...

Agriculture and Business Property Relief

In practical terms, the higher cap could allow a couple...

Umbrella Companies Under Fire

The message was clear: HMRC would pursue not only the...

HMRC Digital by Default

Did you know that, from March 2026, HMRC will stop...

Budget 2025 Review

At first glance, the Autumn Budget 2025 seemed relatively uneventful...

Autumn Budget 2025

Chancellor of the Exchequer Rachel Reeves set out tax-raising measures...

Gifting and Wills

Major tax changes are coming that could significantly reduce what...

What Could the Autumn Budget Mean for LLPs

The 26 November Autumn Budget could introduce one of the...

Wealth Tax vs IHT and CGT

As the UK weighs the idea of a wealth tax...

Under the microscope

HMRC is stepping up its efforts, aiming for a 20%...

Executor Liability for IHT

Are you aware how upcoming pension tax reforms could leave...

Spotlight 63 Revisited

HMRC's current penalty framework has become a source of mounting...

HMRC Penalties and the Small Business Tax Crisis

HMRC's current penalty framework has become a source of mounting...

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...

Reasonable Care and Carelessness

Wilkins Southworth won the argument when HMRC penalised a client for inaccuracies in a filing by their previous accountant.

Spotlight 63A

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

When a Tax Refund Isn’t What It Seems

For most people, a tax refund is straightforward: an overpayment is corrected, a missed expense is claimed, and the money...

HMRC’s New Reporting Rules

HMRC’s focus on small businesses is shifting again, and this time, it’s not about what you earn, but how money...

HMRC Financial Institution Notices

HMRC’s information-gathering powers have evolved, and one tool in particular is worth understanding.

HMRC’s Allowance Reordering

From April 2027, a little-known technical change will come into force, one that could quietly cost you thousands in extra...

Agriculture and Business Property Relief

In practical terms, the higher cap could allow a couple to protect up to £5 million of qualifying agricultural or...

Umbrella Companies Under Fire

The message was clear: HMRC would pursue not only the promoters of tax avoidance schemes, but also those who enabled...

HMRC Digital by Default

Did you know that, from March 2026, HMRC will stop sending letters by post as standard and switch to digital...

Budget 2025 Review

At first glance, the Autumn Budget 2025 seemed relatively uneventful - no major tax hikes and no shock policy reversals.

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