SELF-ASSESSMENT

Two victories for HMRC over claims for SDLT relief and another couple of wins in relation to discovery assessments, are among the developments reviewed by Edward Reed and Hriday Munim (Macfarlanes).

Claire Tilbrook

Edward Reed

Edward Reed and Claire Tilbrook (Macfarlanes) provide this month’s private client update.

Andrew Constable

Tim Stovold

Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the chancellor’s latest plans for dealing with the immediate economic fallout from the coronavirus crisis.

Karen Cooper

Karen Cooper (Cooper Cavendish) sets out the rules, tax treatment and the impact of legislation on EBTs and remuneration planning.

Michael Avient

What is and is not included in a self-assessment? Michael Avient examines the taxpayer victory at the Supreme Court on a carry back loss claim.

Andrew Goldstone

Katie Doyle

Andrew Goldstone and Katie Doyle (Mishcon de Reya) review the latest tax developments affecting private clients.

Andrew Goldstone

Sarah Albury

Andrew Goldstone and Sarah Albury (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in Miesegaes, Hall, Sparkasse Allgäu and King.

Paul Aplin OBE

HMRC is taking a light touch to penalties for late self-assessment tax returns, writes Paul Aplin.

Paul Aplin OBE

The penalty for late self-assessment filing needs rethinking. HMRC's recent discussion document looks promising, writes Paul Aplin.

Higher income parents currently receiving child benefit have less than four weeks to register for self-assessment with HMRC in order to avoid a penalty.