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Mixed funds and cleansing: non-doms must act soon to avoid missed opportunity

Combining the mixed fund rules and the cleansing rules presents opportunities, but non-doms must act now as the chance to 'cleanse' mixed funds is only available until 5 April 2019.

23 November 2018

Inter-company loans considered by the First-tier tribunal

The First-tier tribunal decides on an appeal dealing with inter-company loans and the loan relationship provisions in Part 5 of the Corporation Tax Act 2009 (CTA 2009).
12 November 2018

Last Chance Saloon: the new "Requirement to Correct" offshore tax matters

If your affairs involve income or assets outside the UK and your UK tax filings up to 5 April 2017 for these offshore matters are not perfect, from 30 September 2018 you face stringent new penalties.
06 September 2018

Requirement to Correct: last chance saloon if you have a US account

HMRC is writing to UK residents who have accounts in the US. If you have received income or gains on a US account you should, in most cases, have declared these on your UK tax returns.
07 August 2018

HMRC tax assessments: time limits increased in relation to offshore matters

The Finance Bill 2018-19 increases tax assessment time limits for non-deliberate offshore non-compliance, allowing HMRC to open assessments up to 12 years after the relevant tax year.
24 July 2018

Option to tax: the importance of determining the relevant date

The First-tier tribunal considered whether four investment properties met the conditions to benefit from transfer of a going concern treatment in Clark Hill Limited v HMRC.
16 July 2018

Compensation payments and employment income: drawing the line

The First-tier tribunal decides whether a payment to a non-salaried judge in respect of historic underpayments of his fees was compensation or taxable as employment income in Pettigrew v HMRC.
25 June 2018

What makes a profit apportionment method just and reasonable?

Tribunal makes decision on taxable profits in Maersk Oil North Sea UK Ltd and Maersk Oil UK Ltd v HMRC.
09 May 2018

Trade loss relief: J Beacon v HMRC

J Beacon v HMRC illustrates the standard that must be met to claim trade loss relief.

03 April 2018

Supercar v Revenue and Customs Commissioners: VAT treatment of collision damage waivers

Are collision damage waiver payments classed as insurance for VAT purposes?
29 March 2018

Press release

Burges Salmon hires new Corporate Tax partner

Sarah Lane will be joining Burges Salmon on 1 March 2018 as a partner in its Corporate Tax team.

20 February 2018

ATED changes for 2018

This article considers the ATED changes for 2018 including the impact of the new 1 April 2017 ATED Valuation date along with some changes set to take place in 2019 and 2020.
08 February 2018
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