Sharon Khin

Sharon Khin

Sharon is a qualified solicitor of the Supreme Court of NSW, Australia and previously worked at Deloitte specialising in advising financial services industry clients and CCH as a specialist tax writer.

Tax / Tax updates: January 2019

This month's review of tax cases, including a dismissed R&D allowance appeal in a partnership, an upheld surcharge for unauthorised payments in McCashin, and a gifted property sub-lease subject to inheritance tax in The Estate of Lady Hood

Tax / Tax updates: December 2018

In our monthly roundup of tax cases, a FTT decision on ‘period of ownership’ of an off-plan apartment overturned in Higgins, FTT allows new argument not heard in previous appeals in Vaccine Researcher Ltd Partnership and livery business eligible for business property relief

Tax / Tax updates: November 2018

This month's review of tax cases and tax news including penalties determined by HMRC computers ruled invalid, HMRC launches full blown MTD VAT trial, CGT entrepreneurs’ relief denied as voting rights held for less than a year

Tax / Tax updates: October 2018

This month's review of tax cases and tax news including advisory fuel rates from 1 September 2018, capital allowance claim part allowed on £300m SSE hydroelectric scheme, HMRC biometric phone recordings under fire

Tax / Tax updates: September 2018

This month's review of tax cases and tax news including QC wins appeal over excessive penalties, conditions for Accelerated Payment Notices were met, Making Tax Digital VAT trial for businesses faces delays

Tax / Tax updates: August 2018

This month's review of tax cases and tax news including penalties for Making Tax Digital disclosed, Supreme Court dismisses JP Whitter’s CIS status appeal, decision upheld on ‘source’ of interest payments, insurance costs pulled into OpRA rules on company cars

Tax / Tax updates: April 2018

This month's review of tax cases and tax news including Making Tax Digital extended to income tax, changes to termination tax payments, copy Third party information notice was required by HMRC, penalties for late return were invalid

Tax / Tax updates: March 2018

This month's review of tax cases and tax news including bonds with euro forex clause were QCBs, loan note avoidance scheme fails in Cyclops Electronics, HMRC launches first pilot for businesses to start Making Tax Digital for VAT trial

Tax / Case: corporation tax loss can be offset in English Holdings

HMRC's appeal has been dismissed by a First Tier Tribunal (FTT) after it allowed English Holdings appeal against a closure notice that had refused the company's claim for loss relief

Tax / Case: reasonable excuse gives taxpayer part penalty relief

A taxpayer had part of his penalties cancelled after falling victim to the malpractice of his accountants however his six-month penalties remained as the daily reminders should have prompted him to take action

Tax / Case: overpaid tax claim not allowed

The High court dismissed a taxpayers claim to recover £215,000 in overpayments of tax ruling that it had no jurisdiction to entertain this claim and the taxpayer had no reasonable grounds for bringing it

Tax / Case: ignorance of basic law not reasonable excuse

A couple's appeal against late filing penalties was dismissed by a First Tier Tribunal (FTT) after it ruled that the failure to submit non-resident capital gains tax (NRCGT) returns due to ignorance of basic law was not a reasonable excuse

Tax / Case: tax avoidance scheme closure notices

The Court of Appeal dismissed an application for judicial review over accelerated payment notices, confirming that the appellant owed HMRC a debt exceeding the bankruptcy limit

Tax / Tax updates: February 2018

This month's review of tax cases and tax news including tax avoidance scheme closure notices, reasonable excuse gives taxpayer part penalty relief, Making Tax Digital for VAT set for 2019, tax-free childcare for under nines starts

Tax / Case: ‘special allowance’ for decommissioning rejected in Mouk

Marathon Oil UK (MOUK) had its appeal against special allowance for decommissioning dismissed as the First Tier tribunal ruled that expenditure had to be incurred directly on plant and machinery 
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