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Andy Keates
Member Since: 30th Jun 2017
Likes: 0
Thanks: 2
Andy Keates
Tax writer
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27th Oct 2020

Top slicing relief piles up more trouble

Top slicing relief (TSR) is used when an individual cashes in non-qualifying life assurance policies (commonly called bonds) to create a...
Personal tax
28th Aug 2020

Domicile question is key to tax enquiry

Former Shell executive Evert Henkes (TC07645) had filed his tax returns on the basis that he was domiciled outside the UK, so any non-UK...
Personal tax
30th Jul 2020

Data demanded from tax investigation specialist

HMRC can require taxpayers to produce information and data by issuing data-holder notices (FA 2011 Sch 23) and information notices (FA 2008...
Business tax
18th Jun 2020

Fifty shades of HICBC: Courts play penalty lottery

Virtually all the FTT cases concerning the high income child benefit charge (HICBC) involve appeals against penalties charged for failing...
Personal tax
28th May 2020

How tax advisers can be negligent

Cases of professional negligence frequently turn as much on what was not said as on what was said. Hurlingham The leading case is...
HMRC & policy
20th May 2020

IHT: No relief on £976,781 gift to UKIP

Banks wished to obtain IHT relief under IHTA 1984 s24 (gifts to political parties). Relief was denied because, under the rules specified in...
Personal tax
5th May 2020

Pension election accepted, nine years late

Peter Hayes (TC07586) missed the deadline of 5 April 2009 for registering his pension for “lifetime allowance protection” (FA 2004 Sch 36...
Personal tax
14th Apr 2020

Tax scheme promoters scuppered by own scheme

The Alchemy scheme is a complex tax avoidance scheme using a combination of spread bets on financial markets to benefit directors and their...
Business tax
12th Mar 2020

Budget 2020: Excess pension contribution charges eased

It would have been too much to expect a draft Finance Bill to be published which did not include some tinkering with the pension tax regime...
HMRC & policy
4th Mar 2020

Stale discoveries lead to failed assessments

Where there is an unreasonable delay between HMRC’s discovery that insufficient tax has been charged and issuing an assessment, the...
HMRC & policy
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