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