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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As noted in the COP9 acceptance article, the recipient of a COP9 letter must jump through a number of hoops to satisfactorily fall within the acceptance route and achieve immunity 
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Once a recipient of a COP9 letter has had chance to review the Code of Practice guide and reflect on previous conduct with an experienced tax adviser, if there is 
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Trick or Treat? What to do when HMRC knocks on your door… HMRC has civil information powers which permit it to enter and inspect business premises with a view to 
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Facebook, Amazon, Twitter… Multi-national Digital Enterprises Tax I would hardly say I am a native user of social media. I can just about manage LinkedIn but find Instagram, with the 
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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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Stamp duty land tax: anti-avoidance rule may apply even in commercial transactions The First-Tier Tribunal decision in Hannover Leasing v HMRC published in May 2019 is the first substantive stamp 
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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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Discovery Assessments and Staleness HMRC have the authority to open a discovery assessment into a taxpayer where HMRC discovers that: (a) Any income or chargeable gains, which should have been 
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A Trust is a Trust is a Trust…. even if not evidenced in writing… This was the finding of the First Tier Tax Tribunal in the case of Tang v 
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