Features

Sam Newton considers the tax benefits of the use of discretionary trusts for spouses
Pensions
1 September 2019

Sam Newton considers the tax benefits of the use of discretionary trusts for spouses

Janette Burns and Caroline Butler consider tax favoured share schemes for employees working in the UK and Ireland
Share Schemes
1 September 2019

Janette Burns and Caroline Butler consider tax favoured share schemes for employees working in the UK and Ireland

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VAT Domestic Reverse Charge
1 September 2019

David Westgate considers the scope and impact of the new VAT domestic reverse charge on construction

Risk management
Risk Management
1 August 2019

Ruth Cook explains the points to consider in order to properly weigh up the risks associated with disclosing information to third parties

The OTS’s second report on inheritance tax seeks to simplify and clarify the tax rules, explains Bill Dodwell.
Inheritance Tax
1 August 2019

The OTS’s second report on inheritance tax seeks to simplify and clarify the tax rules, explains Bill Dodwell

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Brexit and social security
1 August 2019

Robert Salter and Yvanna Pert consider the compliance challenges that a hard Brexit may involve for employers with employees subject to international social security

Shark
Discovery Assessments
1 August 2019

Just when you thought it was safe to talk about discovery, we get the latest instalment of the Tooth case. Keith Gordon discusses the Court’s decision

Residence and Domicile
1 August 2019

Sharon McKie and Simon McKie examine disclosure in self-assessment returns in the light of the increasing number and intensity of HMRC’s enquiries into matters of residence and domicile

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LITRG
1 August 2019

Meredith McCammond provides an overview of LITRG’s technical website guidance

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SDLT
1 August 2019

SDLT has become increasingly complex. Jo White provides an overview of the rules.