Cash back
HMRC are increasinglychallenging the commerciality of arrangements that are in place to recover VAT incurred on transact...
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Group precedents
When considering the corporate tax implications of disposing of shares in a subsidiary, a variety of provisions must be ...
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Out of pocket
The tax charge imposed to withdraw child benefit from families on what is regarded as a ‘high income’ has been with us f...
The new dwelling tax
The tax regime for non-residents holding UK property (both real and personal) has historically been relatively benign in...
Why the tax charities?
Every month more than 1,000 people with tax problems ring the helplines of tax charities TaxAid and Tax Help for Older P...
It's good to talk
It is easy to think that HMRC are only interested in digital methods of communication these days.
A Thorne in the side
For many reasons, including the fact that HMRC are under escalating pressure from central government to increase revenue...
Where next for VAT?
This article looks at trends in VAT planning and compliance in the past, in current times, and where those trends may be...
A move in the right direction?
The taxation of employment related securities (ERS) has always been complicated and when an internationally mobile emplo...