Andy Keates
Member Since: 30th Jun 2017
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Tax writer
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
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