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Penalty Suspensions

Careless inaccuracies

The recent case of a self-employed locum pharmacist Mr Bharat Patel TC04617: BHARAT PATEL [2015] UKFTT 445 (TC) offers encouragement to those asking HMRC to consider suspending ...

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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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Budget 2015: TAP Private Client Update

The Chancellor of the Exchequer, George Osborne, delivered the first Conservative Budget since 1996 today.

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TAP Year End Tax Tips

With another filing deadline now behind us, it is time to turn our attention to identifying opportunities which can help reduce your tax exposure. Below are a reminder of recent or pending tax ...

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Capital Gains Tax for Non-Resident Owners of UK Residential Property

It is widely known that from 6 April 2015 a new capital gains tax (“CGT”) regime will apply to non-resident owners of UK residential property. This will be known as ‘extended CGT’ and will apply to ...

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Changes in Russian Tax Law to Force Migration to UK

The Russian government has passed new tax legislation that will force Russian taxpayers to pay taxes in Russia on retained earnings of ...

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Nowhere to Hide

UK and 51 jurisdictions to share financial account details of resident taxpayers

The UK has signed up to a new automatic information exchange agreement, with 51 jurisdictions. This includes the ...

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Renewals Basis Runs Out

It may have escaped landlords' attention that, as from 6 April 2013, HM Revenue & Customs have withdrawn the ‘renewals basis’, which is the concession that previously allowed a deduction for the ...

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Business Property Relief on AIM Listed Shares

Investing in companies listed on the Alternative Investment Market (AIM) is often seen as an attractive prospect from an inheritance tax (IHT) viewpoint, with shares in many AIM listed companies ...

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