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Jon Preshaw Tax
- Jan 14, 2021
- 2 min
HMRC interest and claims to mitigate
It is well known that HMRC take a hard line on the imposition of interest. Many advisers will have heard HMRC explain that the...
145 views
Jon Preshaw Tax
- Sep 4, 2020
- 1 min
GAAR Panel Ruling– can we get rid of Part 7A now (please)?
This GAAR panel ruling can’t have been a surprise to anyone. However, I can’t really see any basis on which the transactions could...
88 views
Jon Preshaw Tax
- Aug 20, 2020
- 2 min
Tribunal criticises HMRC - Is there a reasonable excuse?
Two recent cases decided last month, Belloul [2020] UKFTT 312 (TC) and Jacques [2020] UKFTT 311 (TC) contain some really helpful material...
128 views
Jon Preshaw Tax
- Aug 14, 2020
- 3 min
Loan charge guidance – the fog clears (a bit)
HMRC have now published guidance on the implications of the Finance Act 2020 changes for ongoing disputes and settlement discussions. As...
100 views
Jon Preshaw Tax
- Jun 17, 2020
- 5 min
HMRC coming out of lockdown - 6 things to look out for
Now that HMRC are recommencing compliance activity, there are six key issues which I think they’ll be focussing on over the coming...
65 views