Kevin Prosser KC was the head of Pump Court Tax Chambers (‘Chambers’) in London. Adjacent to a property occupied by Chambers ...

The first tier tribunal (FTT) has once again had to consider the thorny topic of “carelessness”. In the case of /Janet Bray Ltd vs HMRC/ TC09277 [1] ...

I'm not sure whether to be impressed (getting Guidance in time, just, to be used for imminent deadlines) or horrified (producing guidance *before* ...

This week’s round-up of accounting technology news and views includes news of HMRC’s latest tax return pre-population plans, IRIS’s new ‘practice in a box’ solution, and how one finance professional ...

Employees working for the sister company are attending meetings and carry out problem solving for the UK company.  They are coming over for 5 to 90 days ...

So for the case to apply in a split year scenario, the rules state that when someone leaves the UK they must cease to have a home in the UK at some point in the tax year they leave. So what is ...

I have a client who wants to sell one of his rental properties.  He has never lived in it and there will be a large gain on disposal  - approx ...

From enhanced client communication tools to streamlining the way your practice works, making sure your digital skills are up to date is important ...

I read that capital losses can be offset "in the most beneficial order". But if there are both gains and losses on shares, can those losses be set against ...

I have a new Ltd Co client with a first set of accounts to prepare.  They did not make any sales that first year but did have some costs including ...

We onboarded a personal tax individual, and went through the online authorisation stage a few weeks ago. Client received the code, provided to a ...

Many of us are waiting with bated breath to see what the Chancellor of the Exchequer has to say in her inaugural Budget ...