Andy Keates
Member Since: 30th Jun 2017
Likes: 0
Thanks: 3
Tax writer
15th Oct 2021
Lost pension form leads to £1m tax bill
Donald Ketley thought that his advisers had applied for his pension protection by 5 April 2009, but it turned out they had not. By the time...
Personal tax
15th Sep 2021
Corporate tax: You are not a loan
WT Banks & Co Farming Ltd (WTB) was a close company which owned land and ran a farming business. Stuart Banks was a director and major...
Business tax
31st Aug 2021
Another very British pension scandal
Prior to 2016, the state pension system comprised a basic pension plus an optional top-up (SERPS/Second State Pension). From 6 April 2016...
HMRC & policy
6th Aug 2021
Police get fair tax treatment on compensation
The Upper Tribunal (UT) has been called upon to settle yet another case regarding the taxability of compensation settlements. The truth...
Personal tax
3rd Aug 2021
Tax enquiries: Discovery vs RTI
When HMRC ‘discovers’ that a taxpayer has paid insufficient tax, it can make a discovery assessment (TMA 1970 s29) to recover the missing...
HMRC & policy
23rd Jul 2021
Wilkes’ win exposes incorrect discovery assessments
When HMRC discovers that someone has failed to notify chargeability to HICBC it has a number of potential responses in its arsenal,...
Personal tax
2nd Jul 2021
Attempt to revive zombie assessments fails
The core facts of the bizarre case of Sean Kelly TC08131 were as follows: 2 February 2016: HMRC issues assessments. Taxpayers’ appeals...
HMRC & policy
4th Jun 2021
Massive task to reform tax admin
Two “calls for evidence” have been issued as part of HMRC’s overall 10-year strategy , which seeks to replace a system which is, in parts,...
HMRC & policy
21st May 2021
HMRC loses Tooth, but staleness bites the dust
What was biting HMRC? It all began in January 2009, when Raymond Tooth invested in a tax avoidance scheme (a film partnership) and claimed...
HMRC & policy
3rd Mar 2021
Pension allowances caught in fiscal freeze
No changes For the first time since 2004, no changes have been made to private pensions taxation. Despite widespread rumours that the...
HMRC & policy