In a recent case, Harber v HMRC (First-tier Tribunal) on 4 December 2023, the taxpayer (Harber) was appealing a penalty of £3,265.11 imposed by HMRC for failing to declare a capital gains on the disposal of a residential property. Under the CGT rules if you dispose of a second home or [...]

AI has made the news this week with the BBC reporting that BT are shedding 55,000 jobs and up to a fifth of these will be replaced with AI. So, it seemed fitting that I should write a blog about AI and how it will affect our clients. Then I thought, [...]