Features

toy soldiers
Loan Charge
1 July 2019

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

Weightlifter
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

Aeroplane looping around
VAT Offshore Looping
1 July 2019

Satvi Vepa considers the rules introduced to counter VAT offshore looping

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