HMRC nudge letters

HMRC nudge letters

HMRC will shortly begin issuing letters to non-UK companies which own UK property. There will be two types of letter – Letters to companies which may be subject to tax as non-resident landlords or subject to tax under the ATED regime. HMRC also note that such income...
Loan charge guidance – the fog clears (a bit)

Loan charge guidance – the fog clears (a bit)

By Jon Preshaw HMRC have now published guidance on the implications of the Finance Act 2020 changes for ongoing disputes and settlement discussions. As ever, there are a few steps forward and a few steps back. There’s also lots to do before the (now absolutely fixed)...
HMRC coming out of lockdown – 6 things to look out for

HMRC coming out of lockdown – 6 things to look out for

By Jon Preshaw Now that HMRC are recommencing compliance activity, there are six key issues which I think they’ll be focussing on over the coming months. These are: Employee Benefit Trusts and EFRBS Dispute Resolution and ADR The Finance Act 2017 Corporate Criminal...