OMB

Keith Gordon discusses the Supreme Court’s decision on the disposal of QCBs in Hancock v HMRC
Share Capital
1 September 2019

Keith Gordon discusses the Supreme Court’s decision on the disposal of QCBs in Hancock v HMRC

Tom Klouda and Daniel Andreca explain the tax considerations of earn-out structures
Earn-Out Structures
1 September 2019

Tom Klouda and Daniel Andreca explain the tax considerations of earn-out structures

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Shariah financing
1 August 2019

Mohammed Amin provides guidance on avoiding traps for the unwary when using Shariah compliant financing

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Warranties and covenants
1 August 2019

Stuart Pibworth provides guidance on warranties and covenants, and explains why it is important to be aware of the differences

Kelly Sizer looks at HMRC’s complaints process and escalation routes
Complaints to HMRC
1 July 2019

Kelly Sizer looks at HMRC’s complaints process and escalation routes

Rob Janering looks at why the EU’s ‘four quick fixes’ for supply of cross-border goods should be on your radar
Cross-border VAT
1 July 2019

Rob Janering looks at why the EU’s ‘four quick fixes’ for supply of cross-border goods should be on your radar

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Capital allowances
1 July 2019

Alun Oliver reviews the capital allowances case of Glais House Care Limited v HMRC

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Flat rate scheme
1 July 2019

The introduction of the ‘limited cost business’ category for the flat rate scheme moved the goalposts for thousands of scheme users. Two years on, Neil Warren considers if and when the scheme still has a useful purpose for small businesses

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Loan Charge
1 July 2019

Michael Avient provides insight on the conflict between the right to possessions and the 2019 loan charge

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HMRC Powers

Dawn Register and Matthew Watkins look at how HMRC is strengthening its offshore strategy with the introduction of the new No Safe Havens strategy