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Changes for Non-Resident Investors in UK Land

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Autumn Statement 2015

The Chancellor of the Exchequer, George Osborne, delivered his first Autumn statement as the Chancellor of a Conservative government today.

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Let property campaign

HMRC continue to invest in measures to prevent tax avoidance and evasion and are running campaigns to encourage individuals to disclose their income to HMRC. The let property campaign was launched ...

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Pension Contributions – there’s still time!

The amount of an individual’s pension contributions which will qualify for higher-rate tax relief is essentially restricted by:

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EIS Relief – No income, no exemption

The FTT dismissed the tax payer’s appeal against HMRC’s decision not to allow a capital gains tax exemption claimed in respect of his enterprise investment scheme (‘EIS’) shares.

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Out of time rebate claims - Higgs v HMRC

A taxpayer wins case to claim a repayment exceeding the 4 year limit

Mr Higgs made payments on account for the tax year 2006/07 in accordance with the previous year’s liability. Mr Higgs forgot to ...

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