Publications
- Iain Macleod explores whether parking fines incurred by businesses are allowable for tax
- This article first appeared in Taxation magazine on 25 March 2009
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- Iain Macleod reports on a conversation about ITEPA 2003, s 222
- This article first appeared in Taxation magazine on 14 April 2009
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- Iain Macleod considers whether HMRC are entitled to re-open previous year computations for private use add-backs
- This answer to a reader’s question first appeared in Taxation magazine on 22 April 2009
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- Iain Macleod considers whether it is appropriate for HMRC to seek penalties for negligence on the part of the taxpayer for claiming a deduction for a revenue expense, which HMRC considered to be a capital item
- This answer to a reader’s question first appeared in Taxation magazine on 13 May 2009
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- Iain Macleod considers whether HMRC are able to assess an undeclared capital transfer tax liability on a lifetime gift made over 20 years ago
- This answer to a reader’s question first appeared in Taxation magazine on 20 May 2009
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- Iain Macleod considers whether HMRC have a statutory right to launch a compliance check into a return outside of the twelve month enquiry window period
- This answer to a reader’s question first appeared in Taxation magazine on 24 June 2009
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National Insurance Contributions: they’re just another tax aren’t they?
- Iain Macleod considers why it is not necessarily a bad thing that NICs aren’t taxes
- This article first appeared in the July 2009 edition of Tax Adviser
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- Iain Macleod suggests that there would be many advantages if HMRC’s tax professionals obtained the same qualifications as their peers in the private sector
- This article first appeared in the August 2009 Tax Adviser Education Supplement
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- Iain Macleod discusses whether taxpayers will be investigated or even prosectuted under HMRC’s New Disclosure Opportunity.
- This article appeared as the cover feature for the September 2009 edition of Accountancy Magazine
- Please note that since this article was written, HMRC have responded in answer to questions about possible prosecution:
“No. HMRC cannot guarantee that a disclosure will not be subject to a criminal investigation. An important factor in deciding whether to undertake civil or criminal investigations into cases of fiscal fraud is whether there is a complete and unprompted disclosure of any amounts evaded or improperly reclaimed. Whilst we will consider each case on its merits, with the exception of cases where we believe the subject of the disclosure is the proceeds of serious organised crime a complete and unprompted disclosure will generally suggest that a civil course of action is appropriate.”
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- Iain Macleod explains why polytunnels are plant for the purposes of capital allowance claims
- This article first appeared in Taxation magazine on 16 September 2009
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- Iain Macleod considers the application of TMA 1970 Sch 1B; claims for relief involving two or more years.
- This answer to a reader’s question first appeared in Taxation magazine on 30 September 2009
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Capital Allowances - First Principles
- Craig Hughes and Paul Merrell provide an overview of the capital allowances regime
- This article first appeared in the October 2009 edition of Tax Adviser
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- Iain Macleod considers the rules relating to losses on furnished holiday lettings
- This answer to a reader’s question first appeared in Taxation magazine on 7 October 2009
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Tax Investigations Round Table
- Iain Macleod joins a Round Table discussion reviewing the practical issues arising from the latest developments in tax investigations
- This article first appeared in The Tax Journal on 2 November 2009
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- Iain Macleod examines recent developments in relation to self assessment, HMRC enquiries and discoveries
- This article first appeared in the Tolley’s Practical Tax Newletter in December 2009
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- Craig Hughes outlines the current issues with R&D tax credits
- This article first appeared in the January 2010 edition of Tax Adviser
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- Iain Macleod discussed the question of appeals against the refusal of CIS gross payment registration for compliance failures
- This article first appeared appeared in Taxation magazine on 28 January 2010
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- John Harling considers the special rules and pitfalls involved in determining the employment status of an individual
- This article first appeared in the February 2010 edition of Tax Adviser
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- Iain Macleod sets out the ground rules and looks at recent developments in relation to late appeals
- This article first appeared in the Tolley’s Practical Tax Newletter in February 2010
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- John Feaster provides a basic introduction to SDLT
- This article first appeared in the March 2010 edition of Tax Adviser
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Living with Naming and Shaming
- Iain Macleod assesses the challenges facing tax agents now that the naming and shaming provision has ‘gone live’
- This article first appeared in the Tolley’s Practical Tax Newletter in April 2010
