-
Archives
- November 2023
- October 2023
- September 2023
- August 2023
- July 2023
- June 2023
- May 2023
- April 2023
- March 2023
- February 2023
- January 2023
- December 2022
- November 2022
- October 2022
- September 2022
- August 2022
- July 2022
- June 2022
- May 2022
- April 2022
- March 2022
- February 2022
- January 2022
- December 2021
- November 2021
- October 2021
- September 2021
- August 2021
- July 2021
- June 2021
- May 2021
- April 2021
- March 2021
- February 2021
- January 2021
- December 2020
- November 2020
- October 2020
- September 2020
- August 2020
- July 2020
- June 2020
- May 2020
- April 2020
- March 2020
- February 2020
- January 2020
- December 2019
- November 2019
- October 2019
- September 2019
- August 2019
- July 2019
- June 2019
- May 2019
- April 2019
- March 2019
- February 2019
- January 2019
- December 2018
- November 2018
- October 2018
- September 2018
- August 2018
- July 2018
- May 2018
- April 2018
- March 2018
- February 2018
- January 2018
- December 2017
- November 2017
- October 2017
- September 2017
- August 2017
- July 2017
- May 2017
- January 2017
- December 2014
- September 2014
- June 2014
-
Meta
Blog Archives
Supreme Court rules against HMRC in family business case
The Supreme Court has today (Tuesday 21 November 2023) handed down its decision in the Fisher case on the scope of the UK’s “Transfer of Assets Abroad” (“TOAA”) tax code, finding unanimously for the taxpayers on every point. As Lady …
Posted in Longer Reads
Leave a comment
Is it illegal for me to pay my handyman in cash?
Is it illegal for me to pay my handyman in cash? Am I breaking the law paying in cash because I am facilitating tax evasion and leaving no paper trail? Would I be liable in any way if he gets …
Posted in Longer Reads
Leave a comment
COURT OF APPEAL JUDGMENT BRINGS LANDMARK HICBC CHILD BENEFIT CASE TO A SUCCESSFUL CLOSE
The Court of Appeal (Lords Justices Newey, Baker, and Arnold) has today handed down its judgment in HMRC’s appeal in the leading HICBC case (HMRC -v- Wilkes). The Court unanimously rejected every one of HMRC’s arguments, and upheld the Upper …
HMRC v Wilkes Approved Judgement 07.12.2022
A PDF copy of the Court of Appeal’s judgment.
Comments Off on HMRC v Wilkes Approved Judgement 07.12.2022
Landmark child benefit case reaches Court of Appeal
Wednesday 23 November 2022, London: The Court of Appeal (Lords Justices Newey, Baker, and Arnold) will today hear HMRC’s appeal in the leading HICBC case (HMRC -v- Wilkes). The outcome of this important case again puts the controversial High Income …
Posted in Longer Reads
Leave a comment
IR35 – Full Circle…for now…
As part of the “mini-budget” set out by then Chancellor Kwasi Kwarteng last month, changes to the IR35 tax rules which were introduced to the public sector in 2017 and to the private sector in 2021 were due to be …
Posted in Longer Reads
Leave a comment
HICBC: January 2022 update – 2017/2018 tax position
Self-Assessment In their letters, HMRC correctly notes that the Upper Tribunal mentioned the fact that, if HMRC act within the statutory 4-year tax filing deadline, they can require HICBC taxpayers to file a self-assessment tax return. This means that the …
US tax changes could be imminent
The US House Committee on Ways and Means has proposed a raft of US tax changes intended to help fund the new administration’s grand infrastructure programme. Contained within the proposals are significant changes to some key estate planning tools that …
Posted in Shorter Reads
Leave a comment
Retrospective changes proposed to HMRC HICBC Discovery Assessment Powers
In the 2021 Budget, the Government published a little-noticed policy paper on Discovery Assessments in parallel with the Budget and Spending Review documents. See the paper here. The lack of attention was probably caused by the fact that the paper …
Posted in Shorter Reads
Tagged discovery assessments, HICBC, High income child benefit, HMRC appeal, tax disputes, taxpayers
Leave a comment
Collyer Bristow Annotations on the discovery assessments policy paper
Policy paper Discovery assessments Published 27 October 2021 Who is likely to be affected Individuals who incur certain tax charges (the High Income Child Benefit Charge (HICBC), those relating to Gift Aid Donations and a number of different pension charges) …
Posted in Longer Reads
Tagged discovery assessments, HICBC, high income child benefit charge, tax
Leave a comment