Qualifying Private Placement Exemption
1 October 2018

Stuart Pibworth on how the new QPP Exemption will simplify processes and encourage debt investment into the UK

Discovery Assessments
1 October 2018

Dawn Register and Helen Adams consider the draft legislation extending assessment time limits for offshore non-compliance

Main Resident Relief
1 October 2018

Ximena Montes Manzano reviews recent cases in the First-tier Tribunal dealing with appeals against CGT assessments/amendments denying the main residence exemption

1 October 2018

Georgina West considers the impact of the Project Blue decision on how SDLT now applies to complex transactions

VAT on Income
1 October 2018

Neil Warren gives practical examples of when income is not subject to VAT

Non Resident Capital Gains Tax
1 October 2018

Keith Gordon considers some penalty appeals where taxpayers failed to make a timely Non‑Resident Capital Gains Tax return

Business Tax Voice
26 September 2018

Andrew Rainford provides an introduction to the often-overlooked relief and reflects on its recent expansion.

Indirect Tax Voice
19 September 2018

Tarlochan Lall highlights the issues of interest for those who continue to trade with the EU.

Indirect Tax Voice
12 September 2018

Tarlochan Lall considers the main consequences for VAT

Home working
1 September 2018

Michael Steed looks at the tax reliefs that are on offer when people work from home