Kamlesh Chauhan, VAT Director, discusses partial exemption and how you have the ability to adjust it for COVID-19.

Jack Ward, Supervisor, and Jake Pearlman, Director, have written an article on IPSX and how it delivers new and attractive opportunities for both real estate owners and investors.

The Chartered Institute of Taxation (CIOT) have published details of an HMRC briefing stating that they have undertaken a project reviewing declared proceeds from share sales in 2019/20 Self-Assessment tax returns, against the values declared by purchasing companies. This is seen as an area of tax risk by HMRC, and they have the information available […]

Gary Allan, Compliance Consultant at ComplyCraft Consulting Ltd, discusses how FCA proposes stronger requirements on oversight of the Appointed Representative regime. 

Penalties are often charged when a tax liability is established by HMRC, regardless if it is during the course of an enquiry, via a formal assessment or when a disclosure is made. Although the tax liability is usually definitive, the type and amount of any penalty is not so clear-cut.

In the last week, HM Treasury has issued three Major Sporting Events (Income Tax Exemption) Regulations for this summer. We outline a brief overview below.