Andy Keates

Member Since: 30th Jun 2017

Recognition

Thanks: 2

Tax writer

20th Jan 2020

The initial tax underpayment was brought about by HMRC’s sloppy coding. HMRC issued tax return notices under TMA 1970 s 8(1) , and my...

29th Nov 2019

In October, I wrote about the government’s consultation on doctors’ pensions . Since then, matters appear to have got far worse. Diagnosis...

22nd Nov 2019

The Annual Tax on Enveloped Dwellings (ATED) is payable by companies, corporate partnerships and collective investment schemes, which hold...

15th Nov 2019

Vantis Tax sold a tax avoidance scheme which required taxpayers to make a gift of shares to a charity, and then claim tax relief for the...

8th Nov 2019

In broad terms, TCGA 1992 s 235 provides: If you lend money at arm’s length to a trader and the debt becomes irrecoverable, you have...

1st Nov 2019

David Cliff ( TC07358 ) was a self-employed tax consultant, who offered his services to racehorse trainers, jockeys, breeders and others in...

25th Oct 2019

This arises from pension tax charges for high earners. In the case of the NHS, these are consultants and GP partners. Changes to the tax...

11th Oct 2019

In May 2018, I wrote about the first tier tribunal (FTT) case of James Robertson , who was charged a £528 penalty for failing to notify...

4th Oct 2019

HMRC asserted that Cussens ( TC07337 ) had been trading between 2004/05 and 2015/16, buying and reselling used cars under the name “Waltham...

13th Sep 2019

While in the final year of his degree in 2016, Ryan Solomon ( TC07133 ) worked as an agency-provided teaching assistant. On graduation, he...