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Schrodinger and his cat Who was Schrodinger? What was special about his cat? And did the FCA really give it a credit licence? “One can even set up quite ridiculous 
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Lockdown has seemingly given people a lot of time to think about their financial and tax plans.   Despite the relatively good weather we have had for most of our 
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Discovery assessment HMRC – signpost   Introduction   Welcome to our Signpost relating to HMRC discovery assessments. This provides a link to a number of articles we have put together 
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What is a remittance? Non-UK domiciled individuals have the ability to claim the remittance basis which means that their overseas income or gains are not subject to UK tax if 
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Tax abuse and insolvency – joint and several liability for tax debts Tax abuse and insolvency – what? Before you choke on your lunch, these new draft provisions forming part 
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Transfer of assets and income streams through partnerships Introduction As anyone with even the most fleeting interest in the UK tax system will know, the tax code is full of 
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Profit Fragmentation Rules Introduction – Profit Fragmentation Rules This has been billed as the new Diverted Profits Tax (“DPT”) for individuals, partners and SMEs. As such, covering the gaps in 
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In HMRC v R Tooth [2019] EWCA Civ 826, the Court of Appeal has quashed a HMRC discovery assessment finding that it had gone “stale”. Raymond Tooth, the taxpayer, had 
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Kaye Adams v HMRC: Tribunal defeat broadcasts HMRC’s problems with IR35 Introduction As has been previously noted on the pages of this ‘blog, the vocabulary employed by HMRC to describe 
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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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