HM Insights

Legal Insights & Industry Updates

Life, business and the law

The law never stands still, and the way it applies to you and your organisation is constantly evolving. Our people are on top of these developments and can keep you up to date with some of the most interesting aspects of these changes. Check out our articles and updates for our perspective on issues that might affect you.

Latest articles from Amber Heron

  • Do I qualify for the Marriage Allowance and how much tax can it save me?

    Do I qualify for the Marriage Allowance and how much tax can it save me?

    The Marriage Allowance is a tax allowance that is often forgotten about. It offers individuals the chance to transfer part of their personal allowance to their husband, wife or civil partner, which could reduce their tax bill. For some couples, this could mean a backdated payment of up to four years of claims which could be as much as £1188.

  • Leniency on UK residence rules for stranded taxpayers

    Leniency on UK residence rules for stranded taxpayers

    As travel restrictions to and from the UK continue to apply, many taxpayers and their employers continue to raise concerns about the impact of additional unplanned days spent in the UK on their employees UK residence status, and it's knock on effect of how they are taxed in the UK.

  • What happens if my tax return is submitted late?

    What happens if my tax return is submitted late?

    As we approach the 31 January deadline for submitting annual tax returns (for the 2019/20 tax year, for electronic submissions only) some of us might be struggling more than ever to stick to the deadline, particularly in light of the ongoing lockdown restrictions. HMRC have just announced that it will waive fines for tax returns that miss the 31 January deadline this year – as long as these are filed online by 28 February.

  • The property market and Capital Gains Tax

    The property market and Capital Gains Tax

    Amber Heron is the Personal Tax Director at Harper Macleod and specialises in helping people with their taxation issues. Here, she looks at the potential Capital Gains Tax implications of selling a property.