Scope of exemption
On 17 March 2016, the the Court of Justice of the EU (CJEU) delivered its judgment in Aspiro SA (C-40/15) concerning the...
Features
Features
Red card
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
Chair's view, Issue 1
As our members are well aware, this has been a busy few months for those whose practice areas cover non-residents, non-d...
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Entrepreneurs' Relief: Choppy waters
It is some eight years since the government announced the intended introduction of CGT Entrepreneurs’ Relief (‘ER’)....
Investment relief: unpredictable and convoluted
Business Investment Relief (BIR) is a generous tax relief that is available to non-UK domiciled and UK resident non-domi...
ESC D33 is to be no more
Extra statutory concession D33 was published in 1988 following the judgment in Zim Properties Ltd v Proctor [58 TC 371]....
CGT and residential properties?
Background There has been a raft of changes to the taxation of residential property in recent years....
Budget review
The Chancellor presented his eight Budget on 16 March, with a whirlwind of new measures for businesses and individuals a...
Digital tax concerns
When George Osborne announced the introduction of digital tax accounts in his 2015 Budget statement, the impact of his c...
Making tax digital: the view from HMRC
HMRC is transforming the tax system, making it easier and quicker for taxpayers to keep on top of their tax affairs....