Recently added Tips & Advice

TAX CASES - 21.05.2024

Were distributions capital or income in nature?

Beard v HMRC. Mr Beard (B) received distributions from a company not resident in the UK (G). These came from the company’s capital account, but HMRC determined that they should be subject to income tax in the UK. The First-tier Tribunal agreed, so B appealed to the Upper Tribunal (UT). ...
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TAX CASES - 21.05.2024

Was incarceration reasonable excuse?

Herrmann v HMRC. Mr Herrmann (H) failed to disclose property income to HMRC. After an enquiry, assessments and penalties were raised for 14 tax years. H appealed, in particular raising an objection to a period of time covered when he was in prison, as he was prohibited from running a business. ...
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Woodlands: tax breaks for landowners

Your client owns land mostly covered by woods. He’s heard that there are tax breaks available if he exploits the land to make profits. He’s correct in principle, but what are the main traps to look out for?
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VAT - 21.05.2024

Selling services online: help clients get the VAT right

Most UK businesses sell services rather than goods, which have various VAT challenges when sold online, particularly if three parties are involved in a deal. How should your clients account for the VAT correctly?
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PARTNERSHIPS - 21.05.2024

Partnerships: tax consequences of changes in ownership

The founding partners of a trading partnership are approaching retirement, having steadily reduced their involvement in the trade in recent years. They will sell their interest to a family friend. What will be the main tax consequences of this, and is there any other advice you can give?
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The risk-to-capital condition - where are we now?

The risk-to-capital condition (RTCC) was introduced in 2018. It was notable for a lack of clear definitions of key phrases. Now that a number of cases have been heard by the tribunals, how can the decisions inform your advice to clients?
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Most read Tips & Advice


No more CIS tax refunds

It pays not to talk. HMRC seems hell bent on ditching access to its services by phone. In the last couple of years contacting HMRC by phone for most tax issues has been increasingly limited. The latest victims of the HMRC cutbacks are companies who want to claim a refund of deductions made under the construction industry scheme (CIS). ...
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TRAVEL - 30.04.2024

The latest on home-to-work travel

HMRC has changed its guidance on home-to-work travel costs where an employee’s home is their workplace. How might this affect your right to tax relief?
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DISMISSAL - 17.04.2024

Fairly dismissed for irretrievable relationship breakdown

The Employment Appeal Tribunal has ruled that an employee was fairly dismissed due to a breakdown of trust and confidence in the working relationship, even though he received no written warning and wasn’t offered a right of appeal. Why was this?
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