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) regime initially sounded relatively attractive.
HMRC’s Referee Defeat
After almost a decade in the courts, HMRC has again lost its employment status case against football referees engaged by PGMOL.
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 comes back.
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 moves between you and your company.
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 tax.