Register of Overseas Entities
Register of Overseas Entities (ROE) – Do you need to panic? This post is a quick look at some questions you will want to ask… Read More »Register of Overseas Entities
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Land Pooling: Jenkins v Brown
Land Pooling: Introduction Land pooling has always been an interesting topic of discussion in the tax community. It became particularly relevant following the decision in… Read More »Land Pooling: Jenkins v Brown
Eliminating non-domicile status in the UK
The Labour Party is considering whether or not to eliminate non-domicile status in the UK (see here). Whilst there may be arguments to eliminate this… Read More »Eliminating non-domicile status in the UK
CGT losses for Forfeited Deposits: Drake v HMRC
Is it possible to claim losses for capital gains tax (CGT) purposes on forfeited deposits? The FTT has considered this question once again in Drake… Read More »CGT losses for Forfeited Deposits: Drake v HMRC
Dunsby & Mattu: What is a Settlement?
The Upper Tribunal has considered the meaning of the word “settlement” in the context of section 624 of the Income Tax (Trading and Other Income)… Read More »Dunsby & Mattu: What is a Settlement?
Andrew Davies and Others v HMRC [2020] UKUT 0067
In Andrew Davies and Others v HMRC [2020] UKUT 0067, the Upper Tribunal (“UT”) dismissed the appeal of the taxpayers from the decision of the… Read More »Andrew Davies and Others v HMRC [2020] UKUT 0067
Follower Notices: Corrado & Haworth
Corrado v HMRC [2019] UK FTT 275 (TC) BackgroundAn Follower Notice (“FN”) was issued on Mr Corrado because he had participated in a tax avoidance… Read More »Follower Notices: Corrado & Haworth
CGT Disposal: Crowe v Appleby
Whether or not there has been a disposal for capital gains tax purposes is obviously important. Where there hasn’t been a disposal (or deemed disposal)… Read More »CGT Disposal: Crowe v Appleby