Tax

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The Upper Tribunal (UT) has upheld an FTT decision that HMRC did not satisfy the necessary conditions for making a discovery assessment,...
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HMRC has defeated a BBC presenter in the first IR35 ruling since 2011. The first tier tribunal (FTT) ruled the TV personality’s contract...
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The default surcharge system can occasionally produce outcomes that seem incredibly harsh. Neil Warren explains the lessons from a...
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This new law requires individuals and trustees with undeclared tax liabilities related to offshore matters to disclose them to HMRC by 30...