The Art Of Mediation

17th June 2019

“Mediation as a means of resolving commercial disputes involving tax has been around for ages but has only come to the fore in disputes with HMRC…

Section 75a: Case-by-case Advice Now Available

13th June 2019

In a major U-turn, HMRC have now offered to supply taxpayers with “further advice about how to proceed” if they are unclear about whether section 75A…

Failure to Prevent the Facilitation of Tax Evasion

15th March 2019

Since 30 September, 2017 companies and partnerships that do not have reasonable procedures in place to prevent employees, agents or subsidiaries from facilitating tax evasion may…

Chambers Seminar – SDLT Notes & Slides

11th March 2019

Patrick Cannon spoke to a packed Chambers’ client seminar in the Old Hall in Lincoln’s Inn on the 7th March 2019 on current points of contention…

FA 2019 Update To The 3% Higher Rates

13th February 2019

Read my guide to the 3% additional SDLT charge now updated for the changes made by FA 2019 here.

Keeping it Quiet

18th October 2018

HMRC has quietly changed its approach to stamp duty land tax on mixed-use property purchases to make it much more difficult to claim the (lower) Table…

Fa 2018 Update to the 3% Additional Charge

3rd April 2018

Read my guide to the 3% additional SDLT charge now updated for the changes made by FA 2018 here.  

Costs awards in the FTT

29th March 2018

This decision in my own penalty appeal emphasises the importance of HMRC keeping an open mind and not pursuing to a full appeal hearing a “myopic”…

Patrick’s Analysis of Recent JR’s of HMRC Search Warrants

12th March 2018

Read the article here