Stamp Duty Holiday: When Will It End?

18th February 2021

The Stamp Duty Holiday is due to end on 31 March 2021. However, the Chancellor is under enormous pressure to extend the holiday because of the…

HMRC issues “nudge letters” on Furlough Fraud

18th October 2020

What is a “nudge” letter? HMRC are currently writing to around 3,000 employers a week with furlough fraud letters saying they may have to repay sums…

What is the “grounds” of a property for SDLT?

18th August 2020

“Grounds” of property for SDLT has a wide meaning and its ordinary meaning is land attached or surrounding a house which is occupied with the house…

Fighting For Rights

21st February 2020

How barristers have helped to use or progress the law in relation to this theme The rights of ordinary citizens need to be protected against over-zealous…

Failure to Prevent the Facilitation of Tax Evasion

13th February 2020

UPDATE: Since this news item was published in March 2019, HMRC have issued an update on the number of live Corporate Criminal Offences investigations as at…

HMRC’s Updated SDLT Guidance on Section 75A

12th February 2020

Background On 15 January 2020 HMRC updated the pages dealing with section 75A FA 2003 in its SDLT Manual. This refresh had been much anticipated coming…

Hope For HNWIs Caught Up In Double Tax Disputes

24th September 2019

This article was originally written by Patrick Cannon for International Advisor. New EU rules came into force on 1 July 2019, which aim to provide a…

“Computer Says No” – Taxation Magazine

23rd July 2019

This article was written by Patrick Cannon and was originally produced for Taxation magazine. Computer Says No Key points The taxpayer reported a loss in the…

Code of Practice 9 Dilemma COP 9: Admitting Deliberate Behaviour

21st June 2019

The perils of signing the Contractual Disclosure Facility or (CDF) disclosure form which states: “Under the terms of the CDF, I admit that my deliberate conduct…