Tax Disputes, Tax Investigations, HMRC investigations, Tax Dispute Resolution, code of practice 9, employee benefit trusts, loan charge in Glasgow, Scotland UK

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Jan 14
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...

71 views

GAAR Panel Ruling– can we get rid of Part 7A now (please)?

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...

50 views

Tribunal criticises HMRC - Is there a reasonable excuse?

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...

76 views

Loan charge guidance – the fog clears (a bit)

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...

78 views

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

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...

48 views

Disguised Remuneration Loan Charge - is it time to act?

Jon Preshaw Tax

May 29, 2020
3 min

Disguised Remuneration Loan Charge - is it time to act?

HMRC’s 'pause' on compliance activity now appears to have ceased. One of the consequence of this is that a number of my clients have...

30 views

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