Tax administration & compliance Archives - McKie & Co

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Such is the complexity of our tax system that it is unfortunately common for arrangements widely implemented by large numbers of taxpayers not to have the fiscal effects which they…

In the case of Tooth HMRC advanced an argument about the meaning of 'deliberately' in the discovery provisions of TMA 1970 s. 29 which was a brazen attempt to subvert…

In this issue HMRC’s administrative powers in relation to inheritance tax are considered. The Inland Revenue Charge is discussed in detail.

This short article considers the 30-day reporting requirement for all direct disposals of UK land from the perspective of both the taxpayer himself and of the solicitor acting for him.

This issue examines the effects of the proposed transposition of the Fifth Anti-Money Laundering Directive (5MLD) into UK law. It concludes that the proposed legislation will impose administrative burdens far…

This issue discusses the importance to a taxpayer of making a detailed disclosure with his tax return to HMRC as to his residence and domicile status.

This issue analyses the professional conduct rules relating to taxation and their effect on members of the CIOT.

This conference considers the importance for a taxpayer of making a detailed disclosure with his tax return to HMRC as to his residence and domicile.

This article considers the grandfathering provisions found in the Inheritance Tax DOTAS rules and HMRC’s guidance on them.

In this lecture the application of the Disclosure of Tax Avoidance Schemes legislation to Inheritance Tax is discussed.

In this article the application of the Disclosure of Tax Avoidance Schemes legislation to Inheritance Tax is discussed.

This article examines the application of the DOTAS legislation to various Inheritance Tax planning transactions.

This article considers the background to the extension of the DOTAS rules to IHT and its implications for taxpayers and advisers alike.

In this issue the application of the DOTAS legislation to various Inheritance Tax planning transactions is considered.

This lecture examines the application of the DOTAS legislation to various Inheritance Tax planning transactions.