Latest Publications

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Academy School Newsletter Summer 2014

Posted on: September 15th, 2014 by RRL-admin

Academy School Newsletter Summer 2014

Whose Land Is It?

Posted on: September 2nd, 2014 by RRL-admin

A colleague of mine says that if you ever ask a farming family who owns the farm, the reply will be “We do!” Only later does it emerge that different parts are owned by different combinations of family members, and this can cause problems in relation to capital gains tax and inheritance tax.

The ownership of land is different from other forms of ownership. My wristwatch is mine, though I long ago lost the receipt from the jeweller, and if you give me a suitable sum I will sell it to you and it will be your watch. Land is more complicated.

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Come Out With Your Hands Up – Changes To HMRC’s COP 9 Procedure

Posted on: September 2nd, 2014 by RRL-admin

If HMRC suspect you of committing fraud in relation to your tax affairs, you are likely to be offered their “Contractual Disclosure Facility” or CDF, which is governed by their Code of Practice 9.

We are not talking about a little carelessness in recording sales, or somewhat overestimated business expenses. COP 9 applies to much more serious fraud – keeping false accounts, forging invoices, and generally being seriously dishonest about your tax.

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AIA Pitfalls – Unexpected Quirks In The Capital Allowances Rules

Posted on: September 2nd, 2014 by RRL-admin

A recent tax case (Keyl v Revenue & Customs [2014] UKFTT 493 (TC)) concerned a failed claim for the Annual Investment allowance. This article examines certain circumstances in which this valuable tax relief cannot be claimed.

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Autumn 2014 Newsletter

Posted on: August 28th, 2014 by RRL-admin

Autumn 2014 Newsletter

Planning for Non UK Residence – Autumn 2014

Posted on: August 28th, 2014 by RRL-admin

Planning for Non UK Residence – Autumn 2014

Tax and the Amateur Sports Club – Autumn 2014

Posted on: August 28th, 2014 by RRL-admin

Tax and the Amateur Sports Club – Autumn 2014

The Budget 2014

Posted on: March 20th, 2014 by RRL-admin

Budget 2014

Tax Rates 2014/15

Posted on: March 20th, 2014 by RRL-admin

Tax rates 2014-15


The above information should not be used to make decisions in isolation without consulting a professional adviser.