Ray McCann

Ray McCann is a former president of the CIOT and member of CIOT council. He recently retired as a partner of Joseph Hage Aaronson LLP, but continues to act as a consultant. Ray is a former HMRC inspector.

ARTICLES

Inaccurate accounts

The latest measures aimed at countering tax avoidance.

The interaction between discovery, time limits and DOTAS

RAY MCCANN and CATHYA DJANOGLY consider the extent to which HMRC’s view of excuses has been supported by the First-tier Tribunal

By Nigel Feetham; £79.95

RAY McCANN of the Inland Revenue explains the new streamlined arrangements for Revenue clearances.

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Tax tip: ULEZ costs Readers’ forum: Will deed of variation result in stamp duty land tax liability removal? Readers’ forum: Tax treatment of UK- resident’s growth shares Readers’ forum: Is there still a VAT advantage to including a booking fee? Readers’ forum: Change from commercial to residential

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NEWS

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HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched Making tax digital pilot running on old rules

DEADLINE DATES

Deadline dates for June 2024

CASES

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Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered Company denied use of the flat rate scheme

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Ray McCann

Deadline dates for June 2024