The rules of domicile: what issues can impact an individual’s tax status?
The concept of domicile links an individual to a particular jurisdiction.
Features
Features
Managed service companies: what exemptions apply?
There has been a significant amount of coverage in accountancy and contractor press and forums recently on managed servi...
The temporary workplace: applying the intention or expectation test
The travel and subsistence rules are complex and can be difficult for employers to apply on a consistent basis, particul...
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The capital gains tax treatment for lost deposits: three recent cases
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outst...
The conflict between national heritage rules and complex VAT legislation
Work to listed buildings is complex with specialist buildings needing specialist tradesmen.
The concept of 'connected persons': what are the ties that bind?
The concept of connected persons appears throughout the direct taxes legislation.
High Income Child Benefit Charge: the traps and opportunities
Broadly speaking, the high income child benefit charge applies where a taxpayer has adjusted net income of over £50,000 ...
The statutory residence test: defining ‘exceptional circumstances’
The circumstances underlying this case concern a series of family tragedies which I do not wish to belittle in any way....
A review of HMRC's strategy: a time for reflection
In 1786, Robert Burns wrote about the need ‘to see ourselves as others see us’.
A donation for VAT purposes: no-strings attached giving
There’s an old saying that ‘there’s no such thing as a free lunch.’ Fortunately, that is not always the case, and charit...