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TAP in the Press!

Heather Miller, our new tax consultant, has been published this week in Taxation magazine – click here to read her article on partnerships and basis periods.

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Autumn Statement - New "Seed Enterprise Investment Scheme" (SEIS)

Inevitably, the main focus of the Chancellor's Autumn Statement was the state of the UK's finances and the outlook for future growth.

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Changes to HMRC’s penalty regime mean that taxpayers who submit their 2010/11 Tax Return late, face far heftier fines than ever before – regardless of whether they ultimately have a tax liability or ...

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Non-residence and "Full-time" employment overseas

HMRC show their hand...

It has been reported that HMRC have outlined proposals regarding their view on the meaning of individuals working “full-time” abroad as they seek to address the uncertainty ...

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GAAR: A Step Too FAAR?

One of first taxation related announcements of the new Conservative/Liberal coalition government was that they would start an informal consultation on the introduction of a General Anti-Avoidance ...

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When you can have your cake but can't eat it

A number of tax avoidance case decisions have made interesting reading, mainly for the wrong reasons. They all focus on Tax Planning in one form or another, although the arrangements or tax planning ...

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