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21st Sep 2017
To qualify for Entrepreneurs’ Relief (ER) on a share disposal, you must hold at least 5% of the company’s ordinary share capital. But what...
15th Sep 2017
Andy Keates takes a canter through the IHT business relief conditions and cheers the taxpayer who romped home against a determined HMRC...
4th Sep 2017
Andy Keates examines the various ways in which the taxpayer might oppose a penalty notice for carelessness, where there hasn’t been a...
30th Aug 2017
When a taxpayer claims a loss in error, they may pay a penalty based on a sum far higher than the amount of the loss which has been used to...
11th Aug 2017
Andy Keates explores why the government clawed back 45% of the restitution interest it was due to pay on a concluded tax dispute with...
28th Jul 2017
Letting furnished holiday accommodation is treated as a business for income tax and CGT, but it doesn’t qualify for business relief to...
21st Jul 2017
To give advice to taxpayers who are arriving to live in the UK, or who are emigrating, you must understand the split year rules for the...
18th Jul 2017
The grant of sub-lease containing maintenance obligations undermined IHT planning. Andy Keates explains why the gift with reservation (GWR...
14th Jul 2017
Andy Keates reviews two tax cases concerning negligible value claims which had surprising results . When and why A negligible value claim (...
7th Jul 2017
Andy Keates reviews how taxpayers have fared when they make a late claim for pensions lifetime allowance protection. FTT cases The...