10 Oct, 2024

Disclosure of the case to HMRC

Introduction We were contacted by a client who recently realized that they had incorrectly declared their workplace pension contributions on their tax return. Although the degressive provisions were taken into account, he had not calculated or declared the annual allowance (AAC) which applies when the total contributions exceed the annual allowance. Issue Our client had […]

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Case: Non-domiciled investment banker loses appeal against £675,000 tax bill over director loans

Non-domiciled investment banker loses appeal against £675,000 tax bill over director loans Mr The investment was intended to qualify for business investment relief, making it exempt from tax. Business Investment Relief (BIR) is a potentially valuable tax relief for UK taxpayers, particularly non-doms, who have used or are currently using the remittance basis. The BIR […]

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Case – Why it is important to understand if a property has chosen to be taxed with VAT

Introduction Our client purchased land that the seller thought would be covered by a tax option. The problem Adding VAT to the sales price would make the transaction untenable, as the customer would not be able to recover the VAT. How we solved it We reviewed documents dating back to 2004, when the initial taxation […]

1 min read