ANALYSIS

Cutting edge analysis on tax issues.

The facts in Presto Consulting Mr R was an employee of a computer software consultancy company (CSP). In 2009, Mr R resigned from CSP to set up a competing company, Praesto (the appellant), as its sole director. In late 2009, CSP sent a letter before...

Rob Woodward

Dawn Register

Dawn Register and Rob Woodward (BDO) consider recent decisions on the approach to assessing IR35.

Michael Avient

What is and is not included in a self-assessment? Michael Avient examines the taxpayer victory at the Supreme Court on a carry back loss claim.

Tim Sarson

Tim Sarson (KPMG) provides your monthly update on international tax.

Katya Vagner

Andrew Goldstone

PPR consultation In line with the commitments made in Budget 2018, the government has launched a consultation on principal residence relief (PRR). As announced in the Budget, with effect from 6 April 2020, PRR requirements in respect of the final...

Matthew Norris

It is now 18 months since the entry into force of the UKs corporate criminal offences of failing to prevent the facilitation of tax evasion. This milestone coincides with the publication of Ipsos Moris research report, as part of the...

Andrew Evans

SDLT: anti-avoidance legislation SDLT was introduced by FA 2003 and it was a sign of the times in 2003 that the provisions did not contain any anti-avoidance provisions of note. The first version of FA 2003 s 75A introducing notional...

Tori Magill

Tori Magill (Good Cop9) examines the legal position concerning the balance between the right to privacy and the needs of HMRC to carry out its functions.