Heather Self

Ashbourne

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taxjournal.com

Articles

Self’s assessment: the winter fuel payment

1 week ago | taxjournal.com | Heather Self |Chris Etherington |Veronica McMahon

As someone who is approaching State Pension age, the debate over the Winter Fuel Payment (WFP) has had a clear resonance for me. But I fear that we may be ending up in yet another muddled tax policy position. The WFP was introduced in 1997, and was originally £20 (£50 for those on means-tested benefits).
HMRC, tax disputes and AI

1 week ago | taxjournal.com | Emily Au |Heather Self |Chris Etherington |Veronica McMahon

Q: Why should you never play hide-and-seek with tax litigators? A: Because they’re experts at finding the loopholes and the grey spaces!Readers of Tax Journal may be relieved to know that this joke was not the authors’ original wit but rather generated by AI. Humour may not be its strong suit but AI innovations hold great promise and risk for tax administration and disputes.
IHT changes drive rise in family investment companies

1 week ago | taxjournal.com | Chris Etherington |Heather Self |Veronica McMahon

One of the consequences of the Autumn 2024 Budget announcements on IHT is that many families are now considering passing assets on to the next generation sooner than they might have otherwise planned. This will commonly involve parents making gifts to their children, and in many of these scenarios, there are concerns about how to make such gifts whilst maintaining some control over these assets during the parents’ lifetime.
Tax odyssey: the journey to a single securities tax

1 week ago | taxjournal.com | Naomi Lawton |Heather Self |Chris Etherington |Veronica McMahon

On 28 April 2025 the UK Government published two documents relating to the reform of its stamp taxes regime: Modernisation of the Stamp Taxes on Shares Framework- Summary of responses (the consultation response document) further to the 2023 consultation on stamp taxes on shares modernisation; and Modernisation of the Stamp Taxes on Shares Framework: 1.5% charge (the consultation on the 1.5% charge).
Improving HMRC’s approach to dispute resolution

1 week ago | taxjournal.com | Adam Craggs |Liam McKay |Heather Self |Chris Etherington

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The Court of Appeal’s real-world view on the exemption for insurance intermediary services

1 week ago | taxjournal.com | Michael Taylor |Heather Self |Chris Etherington |Veronica McMahon

For almost 20 years Item 4 to Group 2 of VATA 1994 Sch 9 has provided in the following terms for the exemption of: ‘The provision by an insurance broker or insurance agent of any of the services of an insurance intermediary in case in which those services— (a) are related (whether or not a contract of insurance or reinsurance is finally concluded) to an insurance transaction or a reinsurance transaction; and (b) are provided by that broker or agent in the course of his acting in an...
B Zzaman v HMRC

1 week ago | taxjournal.com | Heather Self |Chris Etherington |Veronica McMahon

In B Zzaman v HMRC [2025] UKFTT 539 (3 April) the FTT dismissed the taxpayer’s appeal against discovery in respect of High Income Child Benefit Charge (HICBC) and the taxpayer was cautioned for the use of AI to prepare a statement of case which listed cases that were largely irrelevant or wrongly cited. Mr Zzaman appealed against a discovery assessment for HICBC for 2018/19. He was not in self-assessment.
Lifecycle of a transaction: Tax protections and W&I

2 weeks ago | taxjournal.com | Matt Davies |Elizabeth Emerson |Heather Self |Chris Etherington

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The VAT review for December 2024

Dec 4, 2024 | taxjournal.com | Gary Barnett |Heather Self |Tanja Velling

In K (oao Midlands Partnership University NHS Foundation Trust) v HMRC [2024] UKUT 334 the UT held that healthcare services provided by an NHS trust under a contract with a local authority amounted to supplies for VAT purposes. The UT rejected the trust’s argument that it was necessary to look beyond the contractual arrangements at the wider reality and public health provision context in which the contract subsisted.
Dealing with non-resident CGT issues on transactions

Dec 4, 2024 | taxjournal.com | Jenny Doak |Akash V. Mehta |Heather Self |Tanja Velling

Before looking at global trends it is worth noting that the UK introduced non-resident taxation on chargeable gains back in 1973 in the form of what is now TCGA 1992 s 276. This provides that non-residents which otherwise do not have a permanent establishment in the UK are subject to chargeable gains on disposals of ‘exploration or exploitation assets’ and ‘exploration or exploitation rights’.