Andy Keates
Member Since: 30th Jun 2017
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Tax writer
5th May 2023
Combative agent no match for statutory legislation
Qualified professional advisers are a good thing because they know exactly what to do when a client’s tax position turns sour. Well, that’s...
HMRC & policy
21st Apr 2023
Tribunal decides deliberate errors not infectious
A frequent theme in cases heard by the tax tribunals is whether “discovery assessments” made under TMA 1970 s29 were validly made. This,...
Personal tax
18th Apr 2023
More twists ahead on pensions roller coaster
Following the changes to pensions in the March Budget, the maximum amount an individual can take as a non-taxable pension commencement lump...
Personal tax
24th Mar 2023
Loophole leaves agent authorisation open to abuse
Several cases have recently arisen of agents making bad Enterprise Investment Scheme (EIS) claims for their clients. Most recently I wrote...
Personal tax
15th Mar 2023
Hunt addresses impact of pensions allowances
For some time now, there has been widespread criticism of how pensions “allowances” have been relentlessly slashed in successive years. As...
HMRC & policy
7th Mar 2023
Accountants implicated in ‘careless’ EIS tax case
In the case of HMRC vs Dr Rizvi (TC08731) the first-tier tribunal was faced with two questions: had the doctor been careless? If not, then...
Personal tax
17th Jan 2023
Pension annual allowance: How it works
As we get perilously close to the 31 January deadline, the issue of the pensions Annual Allowance Charge (AAC) is focusing the minds of...
Personal tax
6th Jan 2023
Accountant missed appeal deadline in key IR35 case
Tax appeals are, in one respect, very much like New Year resolutions: simply declaring an intention to do something is never quite as...
Business tax
23rd Dec 2022
HMRC hammers away at HICBC argument
Back in July 2021 I wrote about how the upper tribunal (UT) rejected HMRC’s attempts to use discovery assessments to collect £4,244 in High...
Personal tax
9th Dec 2022
HMRC blockage helps drainage business win case
When the tax affairs of a drainage treatment business came before the first tier tribunal (FTT), the judge discovered that the waters had...
Business tax