Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.
Features
Features
Patent nexuses
Intellectual property tax regimes (including the UK’s patent box) are changing.
Goods or services?
In my article ‘Avoiding a trip up’ in February’s Tax Adviser, I highlighted how, when completing a VAT return relating t...
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Capital split
On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...
Born in the USA
With the recent increase in international enforcement activities undertaken by the US Internal Revenue Service (IRS) and...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
Is there a Doctor in the house?
There is a certain degree of mystery surrounding doctoral degrees and the purpose they serve. Have you ever thought of d...
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski...
Land in hand
The UK has a pressing need for housing to cope with current and future demand.
Caught Ashby, bowled Gordon
This is the report of a case that did not reach the First-tier Tribunal (FTT).