Tax | EU seeks quick agreement on tax avoidance curbs after Paradise Papers

Rules requiring tax advisers to report tax planning arrangements should be agreed and a blacklist of tax havens drawn up after the revelations contained in the Paradise Papers, according to the European Commission’s tax commissioner

14 Nov 2017

Tax

Business Tax

Personal Tax

International Tax

Tax Compliance

Tax Planning

Law and Regulation

Tax | Interest rate rise hits buy-to-let landlords

The increase in interest rates will land yet more pain for buy-to-let landlords already facing significant changes to income tax relief on residential property. Jackie Hall ACA CTA, partner at RSM, considers the immediate impact of a rise in mortgage interest rates

14 Nov 2017

Tax

Personal Tax

Property Tax

Tax Planning

Tax | Uber loses appeal on payment of national minimum wage to drivers

In a blow to one of the largest operators in the gig economy, Uber has lost its appeal to overturn last year’s Employment Tribunal decision that its drivers should be paid the national minimum wage and holiday pay, which could result in a hike in NICs payments for the company

10 Nov 2017

Tax

Employment Tax

Personal Tax

Tax Compliance

Case Reports

Business

Companies

Law & Guidance

Tax | Grunberg & Co to offer probate service to clients

Accountancy firm Grunberg & Co has been authorised to provide probate services to its clients to support its inheritance tax planning offer

8 Nov 2017

Tax

Personal Tax

Tax Planning

Business

Accountancy Firms

Tax | Jimenez case: HMRC powers stop at the border

The landmark Jimenez ruling, handed down on 20 October 2017, has clarified once-and-for-all that the degree to which HMRC can investigate the tax affairs of overseas individuals is much reduced, says Steve Thomas, solicitor at Excello law and representative of the appellant

8 Nov 2017

Tax

Personal Tax

International Tax

HMRC

Tax Compliance

Case Reports

Tax | Paradise Papers give HMRC more ammunition to curb offshore tax evasion

The Paradise Papers information leak will provide HMRC and other global jurisdictions with further ammunition in the ongoing war against offshore tax evasion, warns Blick Rothenberg

8 Nov 2017

Tax

Business Tax

Personal Tax

International Tax

HMRC

Tax Compliance

Tax Planning

Tax | Paradise Papers shine spotlight on celebs' tax

Further revelations from the so-called Paradise Papers leaked from law firm Appleby have raised questions about tax strategies used by some celebrities, including Formula One racing star Lewis Hamilton and members of the cast of hit BBC sitcom Mrs Brown’s Boys

7 Nov 2017

Tax

Personal Tax

International Tax

Tax Compliance

Tax | Case: clarifying shares with no dividend rights

An Upper Tribunal overturned a previous First Tier Tribunal (FTT) decision that shares that do not have a right to a dividend cannot be said to have a right to a dividend at a fixed rate 

7 Nov 2017

Tax

Personal Tax

HMRC

Tax Compliance

Case Reports

Tax | Palmer: Paradise Papers not justification to publish tax strategies

Brian Palmer, tax policy adviser at the Association of Accounting Technician (AAT), argues that the Paradise Papers scandal should not be justification to create legislation compelling wealthy individuals and large corporations to publish their tax planning strategies

6 Nov 2017

Tax

Business Tax

Personal Tax

International Tax

Tax Compliance

Tax Planning

Tax | Returning expatriates – what should we do with our UK house?

Mark Cawthron LLB CTA, tax writer at CCH Online considers the potential tax traps for expatriates intending to return to the UK and considers how they might seek to deal with UK residential property they have long held, and which is showing healthy gains

6 Nov 2017

Tax

Personal Tax

Property Tax

Tax Compliance

Tax Planning

Tax | Spanish tax case closed, says Mourinho

The tax dispute between José Mourinho and the Spanish tax authority is now closed, according to the Manchester United manager

3 Nov 2017

Tax

Personal Tax

International Tax

Tax Compliance

Tax | Scottish government opens debate on income tax policy

The Scottish government has published a discussion paper to initiate debate about income tax policy ahead of the budget in December, with suggestions that it may be planning to make use of devolved powers to raise rates or change thresholds

2 Nov 2017

Tax

Personal Tax

International Tax

Tax Planning

Tax | Scheme launched to tackle NMW underpayment in social care

The government has launched a new compliance scheme for social care providers to address underpayments for workers on sleep-in shifts, totalling some £400m, in a bid to ensure workers are paid what they are owed and that services remain financially viable

2 Nov 2017

Tax

Personal Tax

HMRC

Tax Compliance

Business

Companies

Accountancy Firms

Tax | Case: Tribunal upholds penalty for inaccuracy in Merrie

A taxpayer's appeal against an inaccuracy penalty was dismissed by a First Tier Tribunal (FTT) after it was found he did not take reasonable care to avoid this error by seeking professional advice, therefore the minimum 15% penalty was upheld

2 Nov 2017

Tax

Personal Tax

HMRC

Case Reports

Tax | Tax updates: November 2017

This month's review of tax cases and tax news including, simple assessment to replace tax returns, appeal over tax amendments part allowed in abuse case, doctor provided services on a self-employed basis, SMEs understate turnover and hike costs to evade tax

1 Nov 2017

Tax

Business Tax

Personal Tax

HMRC

Tax Compliance

Tax Planning

Case Reports