PRIVATE CLIENT TAXES

David Whiscombe asks whether it is fair for a taxpayer to be effectively taxed twice on the basis of a mutually exclusive analysis of the same transaction.

Edward Reed

Nisha Majumdar

Edward Reed and Nisha Majumdar (Macfarlanes) review recent cases on reasonable excuse, HMRC fishing expeditions and the SDLT mixed-use rate.

Edward Reed

Andrew Crozier

Recent cases on information notices, penalties, and what is and is not a ‘mistake’ are reviewed by Edward Reed and Andrew Crozier (Macfarlanes).

Edward Reed

Tristan Honeyborne

The burden of proof as regards the taxpayer behaviour, late appeals and cautionary tales for IHT planning are among the topics featuring in this month’s review by Edward Reed and Tristan Honeyborne (Macfarlanes).

Edward Reed

Hannah Kalveks

SDLT mixed use rates, procedural issues, taxpayer confidentiality and HMRC ‘fishing expeditions’ are among the topics reviewed by Edward Reed and Hannah Kalveks (Macfarlanes).

Edward Reed

Hriday Munim

Two victories for HMRC over claims for SDLT relief and another couple of wins in relation to discovery assessments, are among the developments reviewed by Edward Reed and Hriday Munim (Macfarlanes).

Oliver Marre

Oliver Marre (5 Stone Buildings) examines an FTT decision that provides helpful commentary on the approach to be taken to privileged documents, proportionality and relevance.

Edward Reed

Toby Ney

When is an interest in possession not an interest in possession? The answer to this question is one of several new developments reviewed by Edward Reed and Toby Ney (Macfarlanes).

Edward Reed

Andy Carruthers

A couple of taxpayer victories concerning the income tax treatment of dividends are among the developments reviewed by Edward Reed and Andy Carruthers (Macfarlanes).

Edward Reed

Alice Mason

A couple of further victories for HMRC on SDLT and a couple of victories for the taxpayer regarding information notices are among the developments reviewed by Edward Reed and Alice Mason (Macfarlanes).

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