Features

Qualifying-private-placement-exemption
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-assesment
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
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

SDLT
SDLT
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
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

social-investment-tax-relief-expansion
Business Tax Voice
26 September 2018

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

EU-Brexit-VAT
Indirect Tax Voice
19 September 2018

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

brexit-consequence-VAT
Indirect Tax Voice
12 September 2018

Tarlochan Lall considers the main consequences for VAT

tax-reliefs-home-worker
Home working
1 September 2018

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