Happy 10th Birthday to the Office for Tax Simplification On the Office for Tax Simplification’s 10th birthday, Andy Wood & Thomas Slipanczewski look at it’s role in combating the UK’s 
Read more
The First-tier Tribunal has recently handed down the decision on Fiander and Brower v HMRC [2020] UKTT 190 (TC), which resulted in a claim for Multiple Dwellings Relief (‘MDR’) being 
Read more
The coronavirus outbreak has left many businesses teetering on the verge of insolvency. To seek to counteract this, the Government has introduced a raft of measures to prop up the 
Read more
The taxation of income and gains generated in offshore funds is complex but distinct. Where a UK resident taxpayer has offshore investments, it is important to identify and apply the 
Read more
Fiducia / CDP Corporate SDLT scheme: Invalid Closure Notices?   We have previously reported our assistance of a number of clients, following their usage of SDLT mitigation schemes, marketed by 
Read more
Furloughing – Agencies, Umbrella Companies, PSC’s and Contractors Introduction The rapid response from the Government and the corresponding implementation of fiscal measures to support employers in retaining staff throughout the 
Read more
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 
Read more
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 
Read more
Non-UK companies with UK rental profits are subject to corporation tax from 6 April 2020… Don’t get caught out There has been a special regime for all non-UK resident holders 
Read more
The highly anticipated loan charge review has been underwhelming for most, despite many living in hope, I think it reflects the general expectation from within the tax profession. We have 
Read more