Charles Suchett-Kaye

RPC

Articles

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Automatic pension enrolment minimum contributions increase

United Kingdom - January 10 2019 Depending on the type pension scheme used by an employer and the rules of that scheme, contribution rates for automatic enrolment pension schemes…

Revised POTAS guidance

United Kingdom - March 5 2015 On 12 February 2015, HMRC published a revised version of its POTAS guidance. Whilst the amendments largely reflect changes to numbering (following…

Adam Craggs, Ben Roberts, Robert Waterson

The tribunal concludes that racehorse ownership was not a trade and rejects the taxpayer’s loss relief claim – Ewan Leslie James McMorris v HMRC

United Kingdom - March 5 2015 In recent years, there has been a seemingly unending string of cases relating to whether certain activities constitute trading. The McMorris case is…

Adam Craggs, Ben Roberts, Robert Waterson

HMRC seeks to strengthen sanctions for tax avoidance

United Kingdom - March 5 2015 On 29 January 2015, HMRC published a consultation document entitled Strengthening sanctions for tax avoidance. It is proposed that: the General…

Adam Craggs, Ben Roberts, Robert Waterson

Revised GAAR guidance

United Kingdom - March 5 2015 On 30 January 2015, HMRC published revised GAAR guidance (approved by the Advisory Panel), applying to transactions entered into on or after 30…

Adam Craggs, Ben Roberts, Robert Waterson