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Insights

Non-resident landlord companies and corporation tax – What you need to know

Non-resident landlord companies are being brought within the scope of UK corporation tax from 6 April 2020. This means that they will no longer be liable to income tax on their profits but will be liable to UK corporation tax instead.

06.02.20
Insights

HMRC takes one step too far in tackling tax avoidance

Andy White, Senior Partner at CBW, examines whether the tax authority’s latest attempts to clampdown on tax avoidance are really necessary and, more importantly, how they could fundamentally infringe upon taxpayers’ rights.

14.06.18
News

CBW has won yet another appeal before the Tax Tribunal

CBW has won yet another appeal before the Tax Tribunal, Cooke v HMRC. It was an appeal against a “discovery” assessment, that is one where HMRC raises an assessment late.

28.11.17
Insights

The New Online Register for Trusts and Complex Estates

In order to meet increased money laundering standards, HMRC have launched a new Online Trust and Estate Register.

26.10.17
Archive

Post-election update from CBW

Following the results of last week’s general election, we feel it is important to highlight the effect on April’s Finance Bill.

15.06.17
Archive

Buy-to-let: Should you use a company?

A number of people who are building up a buy-to-let portfolio in their own name are asking whether they should incorporate the business in the light of the proposed restriction on relief for interest paid.

04.02.16
Archive

Statutory Residence Test

When HMRC announced that it would introduce a statutory residence test, there was a collective sigh of relief from the tax profession; at last, some certainty! At least, that is what we hoped would be achieved.

15.01.16
Archive

George Osborne and the Death of the Phoenix

Just prior to the Christmas break, HMRC released draft legislation that they will look to include within the 2016 Finance Bill.  Amongst the 645 pages is a new piece of anti-avoidance legislation that is a real nasty!

08.01.16
Archive

‘Working with HMRC’ – read Robert Maas’ somewhat controversial speech

Last night, CBW’s Robert Maas delivered his somewhat controversial speech, entitled ‘Working with HMRC’ at the Hardman Lecture and dinner; ICAEW Tax Faculty’s main annual prestigious event.

06.11.15
Archive

Economia: Tax – Tales from the frontline by Robert Maas; 17 July 2015

Robert Maas, consultant at CBW, looks back at his 50 years as a tax practitioner – and his experience creating HMRC’s inaugural self-assessment system.

17.07.15
Archive

Where is tax due?

Robert Maas, tax consultant at Carter Backer Winter was struck by April's economia essay in which Diarmid O’Sullivan – an advisor at ActionAid UK – set out ActionAid’s five-point plan to tackle tax avoidance

15.05.15
Insights

Goodwill and trade related properties

The CIOT have been in discussions with HMRC in relation to the valuation of goodwill in trade related properties.  They kindly let me join in.

13.05.15
Insights

REITs

A UK REIT is a highly tax efficient vehicle for property investment.

13.05.15