Andy Keates
Member Since: 30th Jun 2017
Likes: 0
Thanks: 13
Tax writer
27th Feb 2024
Ignorance of HICBC law was a reasonable excuse
As pressure builds on the Chancellor to do something to reform the much-criticised high-income child benefit charge (HICBC), cases continue...
Personal tax
30th Jan 2024
HMRC stars in all-action proceeds-of-crime case
Most of us are aware of HMRC’s ability to seize cash under the authority of the Proceeds of Crime Act 2002 (POCA). But what about reseizure...
HMRC & policy
16th Jan 2024
Compensation for future pension rights was taxable
The past two decades have seen many “defined benefit” occupational pension schemes become less generous in the retirement benefits on offer...
HMRC & policy
12th Dec 2023
Financial confidentiality spares couple from HICBC penalties
The High Income Child Benefit Charge (HICBC) has once again reared its ugly head before the first tier tribunal (FTT), in the case of...
Personal tax
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