Hugh Gunson and Guy Bud write for HMRC Tax Investigation on the experiences of Fashion on the Block after it inadvertently filed the wrong form with HMRC

Hugh Gunson and Guy Bud write for the Tax Journal on the Court of Appeal’s recent judgment in Hoey

Guy Bud

In the Press

06 Jul 2022

Hoey: you’d better PAYE up Read More Hoey: you’d better PAYE up

FT Ignites Europe quote Dominic Lawrance on the use of the UK's remittance basis

Dominic Lawrance

In the Press

25 Apr 2022

FT Ignites Europe quote Dominic Lawrance on the UK's remittance basis regime Read More FT Ignites Europe quote Dominic Lawrance on the UK's remittance basis regime

Hugh Gunson and Guy Bud write for Taxation on partial closure notices

Hugh Gunson

In the Press

17 Feb 2022

Hugh and Guy examine the Court of Appeal’s decision in the Embiricos case and comment on practitioners’ views on how PCNs should act. Read More Hugh and Guy examine the Court of Appeal’s decision in the Embiricos case and comment on practitioners’ views on how PCNs should act.

Hugh Gunson and Guy Bud write for LexisPSL on foreign currency mortgages and UK capital gains

Hugh Gunson

In the Press

15 Feb 2022

The case is a reminder of the importance of tax implications, particularly where foreign currency amounts are involved. Read More The case is a reminder of the importance of tax implications, particularly where foreign currency amounts are involved.

Hugh Gunson and Guy Bud write for Tax Journal and LexisPSL on Double Tax Conventions with Guernsey and the Isle of Man

Hugh Gunson

In the Press

26 Jan 2022

From 1 January, provisions in the UK's DTAs with Guernsey and the Isle of Man on mutual enforcement and collection of taxes come into force. Read More From 1 January, provisions in the UK's DTAs with Guernsey and the Isle of Man on mutual enforcement and collection of taxes come into force.

Hugh Gunson and Guy Bud write for Taxation on the implications of the Court of Appeal's decision in CRC v Professional Game Match Officials Ltd

Hugh Gunson

In the Press

25 Oct 2021

The unanimous judgment in the Court of Appeal will bring some clarity to the rules around mutuality of obligation and control. Read More The unanimous judgment in the Court of Appeal will bring some clarity to the rules around mutuality of obligation and control.

Hugh Gunson and Guy Bud write for Taxation on Financial institution notices

Hugh Gunson

In the Press

20 Apr 2021

Amendments will be made to allow HMRC to request information for the purposes of collecting a taxpayer’s tax debt. Read More Amendments will be made to allow HMRC to request information for the purposes of collecting a taxpayer’s tax debt.

Hugh Gunson and Guy Bud write for Tax Journal on the guidance provided by the Upper Tribunal in Atholl House

Hugh Gunson

In the Press

03 Mar 2021

The ‘intermediaries legislation’, commonly known as IR35, has proved an area of legal uncertainty and worry for taxpayers in recent years. Read More The ‘intermediaries legislation’, commonly known as IR35, has proved an area of legal uncertainty and worry for taxpayers in recent years.

Dominic Lawrance, Hugh Gunson and Catrin Harrison write for Tax Journal on Embiricos and the future of partial closure notices

Dominic Lawrance

In the Press

11 Feb 2021

A look at the Upper Tribunal's decision in Embiricos and the implications for those faced with a domicile enquiry. Read More A look at the Upper Tribunal's decision in Embiricos and the implications for those faced with a domicile enquiry.