1. The FOS finally start to clear SIPP logjam

    The Financial Ombudsman Service (FOS) finally starts to clear SIPP logjam. Now that the FOS have, at last, started adjudicating on SIPP providers and their systemic failure to complete any…

  2. Summary of “Inverclyde Property Renovation LLP, Clackmannanshire Regeneration LLP & The Commissioners for HMRC” 

    Quick overview: HMRC opened enquiries into two limited liability partnerships (‘LLPs”) under section 12AC of the Tax Management Act 1970, and followed up later with the issue of Closure Notices…

  3. Summary of “The Queen (on application of ALASDAIR LOCKE & The Commissioners for HMRC”

    Quick overview In the matter of R (Locke) v HMRC, the Court of Appeal quashed the issue of Follower Notices (“FN’s”) and the subsequent Accelerated Payment Notices (“APN’s”) issued on…

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