A recent First Tier Tribunal case found that trustees of a UK resident trust were entitled to pay CGT at 10% rather than 20% on a disposal of shares,
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Job Vacancy – Tax Advisory Manager/ Senior Manager
We want to recruit a Tax Advisory specialist at Manager or Senior Manager level to support continuing growth.
Property held through Non-UK companies – trustees need to be ready
One aspect of the taxation of non-UK companies was previously straightforward: they were generally not chargeable to corporation tax.
HMRC’s “nudge” tactics expand to rental income
We have published four articles in which we focused on HMRC’s increasing use of so-called “nudge letters”,
How much can you save if you register for the Profit Diversion Compliance Facility before you’re “nudged”?
We’ve recently published three articles on HMRC’s use of “nudge” letters in various contexts. HMRC are expected to issue another batch
HMRC “nudge letter” on overseas income and gains in more complex circumstances
In our first article dated 22nd August 2019, we considered the increase in the issue of nudge letters by HMRC which seek to challenge
HMRC “nudge letters” about overseas income and gains
In this, the first of two related articles, we consider the issue of so-called “nudge letters” by HMRC challenging the accuracy of UK tax returns,
HMRC enquiries into cryptocurrency profits – will there be “nudge” letters?
There are press reports that HMRC has written to the main cryptocurrency exchanges
Company residence Tribunal case – the importance of independent decision making
A recent Upper Tier Tribunal case serves as a reminder of the importance for the directors of non-UK companies to be able show that they have acted independently in the management of the company.
Staleness: HMRC found to be past its sell-by date
Discovering that something is stale is usually accompanied by disappointment.