Jon Preshaw TaxJan 14, 20212 minHMRC interest and claims to mitigateIt is well known that HMRC take a hard line on the imposition of interest. Many advisers will have heard HMRC explain that the...
Jon Preshaw TaxSep 4, 20201 minGAAR 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...
Jon Preshaw TaxAug 20, 20202 minTribunal 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...
Jon Preshaw TaxAug 14, 20203 minLoan 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...
Jon Preshaw TaxJun 17, 20205 minHMRC 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...