Personal Tax

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Tax | US tax amnesties: fact or fiction?

Ephraim Moss and Joshua Ashman CPA, co-founders of Expat Tax Professionals examine whether IRS tax amnesty programmes such as the offshore voluntary disclosure programme (OVDP) offer safe disclosure arrangements for expat US taxpayers, and offer tips and advice on how the system actually works

20 Sep 2017

International Tax

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Tax | Farming: ownership disputes and legal status - part 6

Julie Butler FCA considers whether the inclusion of an error in the accounts changes legal ownership highlighting the issues raised in the long-running and contentious Ham v Bell & Ors [2016] EWHC 1791(Ch), settled at the High Court last year

19 Sep 2017

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Tax | HMRC launches consultation on Help to Save scheme

HMRC has published a six-week technical consultation on secondary legislation relating to the Help to Save scheme aimed at working families on low incomes, which is set to launch in April 2018

18 Sep 2017

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Tax | HMRC updates worldwide disclosure facility with 90-day extension

HMRC has updated its guidance on the worldwide disclosure facility (WDF) used to disclose a UK tax liability that relates wholly or in part to an offshore issue to allow an additional 90 days to make a disclosure

15 Sep 2017

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Tax | Nunn: hurricane expenses highlight occasional HMRC pragmatism

There are times when HMRC is actually quite reasonable about exceptional expenses, says Yvette Nunn, director of Berkeley Associates, who is advising clients with staff relocating to the Caribbean after Hurricane Irma

14 Sep 2017

Making Tax Digital

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Tax | Loan charge introduced to tackle disguised remuneration

Employees in receipt of payments in the form of loans will face a loan charge from HMRC in order to prevent tax avoidance through disguised remuneration

13 Sep 2017

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Tax | Master Trust pension schemes to be targeted by taxman under new powers

The government is giving HMRC new powers to refuse to register and to de-register master trust pension schemes and schemes for dormant companies which are not authorised by The Pensions Regulator in a bid to curb pension scams

13 Sep 2017

Law and Regulation

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Tax | Pension planning: transferring pensions overseas and QROPS - part 4

In part four of our series on pensions, Kay Ingram, director of public policy at LEBC, examines the impact and risks associated with transferring pensions overseas and Qualifying Recognised Overseas Pensions Schemes (QROPs)

13 Sep 2017

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Tax | OTS seeks tax professionals

The Office of Tax Simplification (OTS), the statutory body which is an independent office of the Treasury and gives independent advice to the government on simplifying the UK tax system is looking for people to join its team

12 Sep 2017

Making Tax Digital

International Tax

Image for farming exit and succession planning part 5

Tax | Farming: exit and succession planning - part 5

For farming families, succession and exit planning is not only a question of the survival of the farm, but essential for tax mitigation particuarly in light of complex CGT and inheritance tax rules, warns Phil Fenn, partner at Mercer & Hole

12 Sep 2017

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Tax | Roy-Chowdhury: end of fossil fuel taxes will dent Exchequeur

Public finances must adapt to a future without fossil fuel cars but the Treasury will find it hard to take the loss when the cash cow of £28bn in annual fossil fuel taxes dries up, warns Chas Roy-Chowdhury, head of taxation at ACCA

12 Sep 2017

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Tax | Draft Finance Bill (No.2) 2017 published

The government has published the draft Finance Bill (No.2), which will have its second reading in the House of Commons on Tuesday 12 September, the first time that MPs will be able to debate the proposals

8 Sep 2017

Making Tax Digital

Law and Regulation

Image for hmrcs footballers image rights inquiry score increases

Tax | HMRC’s footballers’ image rights inquiry score increases

HMRC’s project investigating tax payments on offshore image rights, which is predominantly an issue in the football industry, has recorded a sharp rise in the number of clubs and players under scrutiny, according to the latest information given to Parliament

7 Sep 2017

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Tax | December 2017 end date for HMRC payments at Post Office

HMRC has confirmed that from 15 December 2017 taxpayers will not be able to make payments for outstanding tax bills at any Post Office via cheque, cash or card

7 Sep 2017

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Tax | Parents to claw back child benefit charge via pensions

Hundreds of thousands of working families in the higher tax bracket are missing out on up to £171m a year by failing to take advantage of a little-known connection between their pension contributions and their child benefit entitlement, according to an analysis by mutual insurer Royal London

6 Sep 2017

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Tax | Finance Bill (No.2) to be published 8 September

The government has announced the Finance Bill will be published on Friday 8 September, following the delays caused by the April snap election

6 Sep 2017

Making Tax Digital

International Tax

Law and Regulation

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