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HMRC to Review Concentrix’s Management of Tax Credits

February 24, 2017 | Wills and Probate

Many will recall the issues that were faced by those who attracted the attention of Concentrix in relation to their claim for Tax Credits between 2014 and 2016. In their Fourth Report of Session 2016-17 (HC720), the Work and Pensions Committee of the House of Commons noted that “(v)ulnerable people lost benefits to which they(Read more)

tax; employment

Out of Reach?

December 07, 2016 | Wills and Probate

In October 2016 the decision of the First Tier Tax Tribunal was given in the appeal by Ireland Generator and Spare Parts LTD (the ‘Appellant’) against HMRC’s decision to disallow input tax in relation to the purchase of a car. Input tax is the VAT that a business is charged on business purchases and expenses.(Read more)

Employee or Not Employee? That is the Question

December 06, 2016 | Wills and Probate

Mr Ashton appealed against a decision by HMRC to treat him as a self-employed partner rather than an employee of Karate World – a martial arts instruction business. In October 2003, the business was growing and the proprietor, Mr Thompson, decided to set up a partnership. A number of his employees were to be partners,(Read more)

National Insurance Numbers, Minimum Wage and Making Tax Digital

November 29, 2016 | Wills and Probate

Problem with National Insurance Numbers HM Revenue and Customs has been issuing National Insurance number with a prefix KC.  It is understood that these may cause employers problems.  The numbers are valid and the individual receiving them should use them as normal.  Employers experiencing problems when submitting real time information data for the employee with(Read more)

Taxation of Non-Doms

November 03, 2016 | Wills and Probate

HM Treasury have published a further consultation document on a proposal by the Government to extend the scope of inheritance tax to cover UK residential property held indirectly (enveloped) by non-domiciled individuals and trusts with settlors or beneficiaries who were non-domiciled.  This would be achieved by excluding certain types of assets from the definition of(Read more)

Donors Able to Appoint Joint Attorneys with Survivorship: Miles & Anor v The Public Guardian [2015] EWHC 2960 (Ch)

October 27, 2016 | Wills and Probate

Justice Nugee of the High Court has found that a donor of a lasting power of attorney can appoint two attorneys to act jointly with the proviso that if one of them were unable or unwilling to act then the survivor should continue to act alone. This finding reverses an earlier decision of Senior Judge(Read more)

Transposition of 4 MLD

October 24, 2016 | Wills and Probate

HM Treasury have published a consultation paper on the transposition of the Fourth Money Laundering Directive.  Subject to negotiations on Brexit, it is proposed that new legislative provisions will come into force by 26 June 2017 to implement Article 30 of the directive requiring Member States to use a central register to hold information on(Read more)

Digital Lasting Powers of Attorney

October 06, 2016 | Wills and Probate

At the beginning of the summer, the Office of the Public Guardian (OPG) began consulting with those who draft Lasting Powers of Attorney (LPAs) about their experiences of the LPA service. Although the OPG is yet to publish its full findings, they have published some initial feedback on their blog. A key response from the(Read more)

HMRC: All Change, Please

September 27, 2016 | Wills and Probate

In early September 2016, HMRC published plans for a substantial restructuring. As part of its ‘Building Our Future’ initiative, HMRC has announced that the four existing Directorates will be reorganised into three new groups as of October 2016. These will be a Customer Strategy and Tax Design group, an enlarged Customer Service group, and a(Read more)

Failure to Correct a Mistake in a Tax Return

September 19, 2016 | Wills and Probate

Mr Mikhail completed his tax return to the best of his knowledge.  He was a member of the National Health Service Pension Scheme and the growth in value of his pension fund needed to be taken into account in computing the annual allowance charge.  The NHS Pension Scheme did not provide details until after Mr(Read more)