11/6/2024 2:02:11 PM New Amendments to Price Marking Order 2004: What You Need to Know By Peter Hopton On 21 October 2024, significant changes to the Price Marking Order 2004 (PMO) were made by enacting the Price Marking (Amendment) Order...
10/22/2020 7:50:55 PM HMRC's response to evasion and avoidance By Howard Kennedy Three years ago, HMRC were given powers under the Criminal Finances Act 2017 to pursue organisations that do not do enough to prevent...
2/5/2020 12:00:00 AM The Taxpayer and HMRC - a challenging relationship By Howard Kennedy It is not often that the Government backtracks on new legislation, especially where the legislation was introduced to counter tax...
5/9/2019 12:00:00 AM Who prefers HMRC? By Howard Kennedy Philip Hammond's proposal that HMRC should be given back its preferential creditor status (in relation to some taxes - see below) in an...
3/19/2019 12:00:00 AM UK trade deficit eased by surplus in export of services By Howard Kennedy The ONS shows that the UK's balance of trade has continued to worsen in the three months to January 2019 - by £1.3bn , although the...
3/3/2019 12:00:00 AM Carriers need to build risk of Brexit delay into their contracts By Howard Kennedy A useful note from Marco G Remiorz and Steffen Maelicke of German law firm Arnecke Sibeth Dabelstein about the advisability for carriers...
12/20/2018 12:00:00 AM Cryptotax - HMRC's views By Howard Kennedy HMRC has published its views on the tax treatment of individuals acquiring, mining, dealing in and selling cryptoassets. The policy...
10/30/2018 12:00:00 AM Budget 2018 - an enterprising budget? By Howard Kennedy There was mixed news for entrepreneurs in the 2018 Budget. The key point is that, despite some speculation in the media, the Chancellor...
3/5/2018 12:00:00 AM Trust Registration Service - penalties loom for non-compliant trusts By Howard Kennedy On 26 June 2017, trustees became obliged to file information with HMRC regarding the beneficial ownership of trusts under the Money...
2/13/2018 12:00:00 AM Investors fail to establish trust rights over business assets By Howard Kennedy In the recent decision of North v Wilkinson [2018] EWCA Civ 161 it was held that an agreement contained in a letter between a sole trader...
1/31/2018 12:00:00 AM The complex world of Inheritance Tax By Howard Kennedy The Chancellor is right to ask the Office of Tax Simplification to review Inheritance Tax. Those that deal with the Inheritance Tax...
5/3/2017 12:00:00 AM Elves, myths and tax By Howard Kennedy Are instability, uncertainty in interpretation and complexity in the UK tax system acting as a deterrent to foreign investors? ...