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Author: Chris Catto

Blog | 4 Mins Read

Rayner is not careless (apparently)

The issue We understand that Angela Rayner has ‘got off’ without a penalty for underpaying around £40,000 of SDLT on a house

Blog | 4 Mins Read

How do taxpayers pay their tax when property incorporatio...

The issue There has been lots of press around Property 118 (P118) over the last few years. Currently, if worst comes to

Blog | 4 Mins Read

How 10 years fly by with EMI

Background Enterprise Management Incentive (‘EMI’) schemes are specifically designed for private trading companies who wish to recruit an...

Blog | 5 Mins Read

Should Property 118 clients sell up?

The issue A number of Property 118 (‘P118’) clients have received enquiries recently. These enquiries all revolve around the availability...

Blog | 4 Mins Read

Key defences against discovery assessments

The issue Generally, once the tax enquiry window has closed then a taxpayer is ‘safe’ from scrutiny from HMRC in respect of

Blog | 3 Mins Read

The new ‘merged’ R&D scheme

The issue For accounting periods on or after 1 April 2024, the R&D scheme for Small and Medium Enterprises (‘SMEs’) and RDEC