Negligible value claims is a topic of interest to both individuals and corporates. Paul Howard and Martin Mann provide your refresher guide to the rules.
HMRC has offered a settlement opportunity for participants in certain tax avoidance schemes. Jonathan Levy examines the detail, and suggests there is a tension between this settlement opportunity and HMRC's overarching litigation and settements strategy.
Late filing penalty will apply to a return filed after 31 January even if there is no tax to pay
House of Lords committee will question anti-avoidance campaigner Richard Murphy and leading tax advisers
SI 2013/15
The tax needs of the UK’s key ‘middleweight business’ sector been neglected, Stephen Herring writes
Views from practitioners on aspects of the draft Finance Bill, including the further entrepreneurs’ relief enhancement to EMI share options (Peter Rayney) and ‘implementation’ of the Philips judgment (David Milne QC).
Annette Morley considers a claim to the annual investment allowance
Bulk settlement is needed to clear ‘huge backlog of cases’, says Jason Collins
It is easy to overlook SDLT when incorporating a company. Peter Rayney explains how to handle this issue in practice.