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Draft Finance Bill 2019/20: Changes to Income Tax Share Loss Relief The Government published draft clauses to be included in the Finance Bill 2019/20, together with related consultations and response 
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Derry Supreme Court case – a technical overview Background – Derry Supreme Court case Earlier this week, the Supreme Court handed down its judgement in the Derry case. The decision 
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Badges of trade: is there are trading activity? Introduction – badges of trade Do not confuse the ‘badges of trade’ with the ‘badgers of trade’. Whilst the latter is an 
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The Enterprise Investment Scheme has proved a valuable tax relief both for those entitled to the relief on their investment and the improved attractiveness afforded to qualifying companies in generating 
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Income tax relief cap Introduction Over many years, tax avoidance schemes have utilised the facility to offset various genuine tax reliefs against general or other income. For many years, this 
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Background This was a little case which caught our eye. A self-represented accountant taking on HMRC over a point of technical tax law. We love an underdog. However, our accountant 
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The long awaited Judicial Review hearing in to the lawfulness of Partner Payment Notices (PPNs) issued by HMRC has concluded. Mrs Justice Simler has ruled that the issue of such notices 
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