Increasing in scope
Currently, and for most of the lifetime of income tax, income has been taxed at higher rates than capital receipts....
Features
Features
Par for the course
Bridport and West Dorset Golf Club’s litigation was in respect of VAT on green fees, a point that was successfully concl...
The Karate Kid
Facts of the case The business, Karate World, provides instruction in martial arts.
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Change a life this Christmas
Season of goodwill These are just two examples of the many issues, which beset taxpayers all year long and in these ins...
Fall into line
The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip ...
Clarifying the picture
In the May 2016 edition of Tax Adviser, we explored some of th
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...
A last chance
HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose un...
Action required
Significant changes to HMRC powers and sanctions around tax evasion, particularly anything offshore, have been introduce...
Lighten the load
In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder...