Features

looking through a microscope
Import VAT
7 June 2019

Alan McLintock examines who, in principle, is entitled under VAT law to recover import VAT

Alex Helliwell, Andy Lymer and Lynne Oats look beyond the GAAR to loan relationship avoidance
Loan Relationship TAAR

Alex Helliwell , Andy Lymer and Lynne Oats look beyond the GAAR to loan relationship avoidance

Keith Gordon looks at a case where a taxpayer sought to notify an appeal to the Tribunal long after HMRC had closed their files
Appeals
1 June 2019

Keith Gordon looks at a case where a taxpayer sought to notify an appeal to the Tribunal long after HMRC had closed their files

Patrick Crookes and Jimmy Davies look at the introduction of the VAT domestic reverse charge for building and construction services
Construction Industry Scheme

Patrick Crookes and Jimmy Davies look at the introduction of the VAT domestic reverse charge for building and construction services

divorce
Divorce
1 June 2019

Anton Lane looks at the tax issues that may need to be considered when a couple is divorcing

Matt Stringer considers the most recent developments to the diverted profits tax
Diverted profits tax
1 June 2019

Matt Stringer considers the most recent developments to the diverted profits tax

Caroline Walton, Nigel Holmes and Raj Ghose look  at the misconceptions around the Patent Box, and provide clarity on the benefits
Patent box

Caroline Walton, Nigel Holmes and Raj Ghose look at the misconceptions around the Patent Box, and provide clarity on the benefits

ship in turbulent water
Property tax
1 June 2019

Robert Pullen and Denise Yau provide an update on recent developments affecting the taxation of UK property

monopoly
Real estate
1 June 2019

Dominic Lawrance considers the tax implications of foreign domiciliaries buying UK real estate and looks at the different structures possible

US-UK-flag-Parliament
US Taxation
1 June 2019

Joshua Ashman provides guidance on what US expats living in the UK should know about the US taxation of UK SIPPs