Converting trust losses into winnings
Capital gains and capital losses arising to non‑resident trusts were generally outside the scope of UK capital...
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Sharing the load
Businesses can see tax compliance outsourcing as a disruptive event.
Learn to slice correctly
Anybody who has studied for the CTA qualification will be familiar with the basics of taxing chargeable event ...
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Better together?
An undeniable outcome of the annual VAT registration threshold being frozen at £85,000 since 2017 is that more...
Blurring the lines
Until recently there was a clear distinction in EU law between ‘economic activity’ and ‘business activity’. ...
Tailoring our support
The past year has been truly historic and has left its mark on us all in very different ways. ...
The problem with platforms
The topic for discussion at the latest CIOT/IFS debate on 23 June was ‘How should platforms and gig economy wo...
Time to adjust our working lives
Covid-19 has, without doubt, shone a light on some of the deeply entrenched traditional values and behavioural...
For sale: the need for due diligence
Many businesses either acquire or merge with other entities, or sell a part or all of their trade or assets. ...
Paradise lost; paradise regained
In the October 2019 issue of Tax Adviser, I considered the decision of the First-tier Tribunal in the case of ...