Andy Keates
Member Since: 30th Jun 2017
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Tax writer
14th Nov 2023
Judge says ‘I don’t’ to BPR for wedding venue
Business property relief (BPR) can eliminate 100% of an inheritance tax (IHT) charge on business assets. However, BPR is not available...
HMRC & policy
27th Oct 2023
Guide to public-sector pensions remedy published
Members of public-sector pension schemes can now read HMRC’s detailed guidance on how the “McCloud remedy” is going to be handled. The...
HMRC & policy
17th Oct 2023
Plot twist as film LLP found not to be trading
Some say that film partnerships existed solely to further the business of the movie industry and that any tax benefits received were purely...
Business tax
21st Sep 2023
Ignorance is winning formula in HICBC case
The past few years have seen the first tier tribunal (FTT) dealing with a glut of appeals against penalties for the High Income Child...
HMRC & policy
12th Sep 2023
HMRC’s tail fails to wag the CGT planning dog
“A tax deferred is a tax saved”, as the old saying goes. One way to defer Capital Gains Tax is by holding over the gain when reorganising...
Personal tax
8th Aug 2023
Disclosure shield failed in contractor loan case
Where a tax return discloses information that should alert a hypothetical HMRC officer to an insufficiency of tax, HMRC cannot issue a...
Business tax
4th Aug 2023
A whodunnit or an epic saga – the pension heist
When Chancellor Jeremy Hunt announced the abolition of the pension Lifetime Allowance (LTA), the realists among us knew that it was never...
HMRC & policy
30th May 2023
Client’s unpaid tax lands accountant in hot water
Previously we met Charles Horder, a qualified accountant who agreed to act as a director of his client’s company , and found himself facing...
Business tax
23rd May 2023
Acting as director lands accountant in trouble
Charles Horder was a qualified accountant and formerly a partner in a firm. In 2016 he left the partnership due to stress and depression...
HMRC & policy
16th May 2023
Thornhill escapes tax mitigation negligence claim
The thorny issue of whether (and to what extent) a barrister owes a duty of care to third parties re-emerged when the case of Andrew...
Business tax