Features

CORONAVIRUS
1 May 2020

Bill Dodwell explains how HMRC is providing useful guidance to businesses and individuals.

CORONAVIRUS

Tax and COVID-19: the wider picture

HMRC

John Snape, Penelope Tuck and Dominic de Cogan review the origins of HMRC, drawing on the memories of those most closely involved

TAX AVOIDANCE
1 April 2020

Helen McGhee asks whether the deluge of new legislation designed to prevent tax avoidance has really been necessary

PARTNERSHIP ENQUIRIES
1 April 2020

Keith Gordon looks at a case which considers the statutory processes governing the opening and closure of partnership enquiries

VALUE ADDED TAX
1 April 2020

That is the question… Neil Warren considers the importance of ensuring that a genuine business is in place before VAT registration is applied for or input tax is claimed on expenses

STAMP DUTY LAND TAX
1 April 2020

Rebecca Sheldon considers the differences between residential and mixed use property in light of the Goodfellow judgment

CROWN DEPENDENCIES
1 April 2020

Harriet Brown considers the impact of the economic substance test on Crown dependencies a year after its introduction

WEALTH MANAGEMENT
1 April 2020

Tom Klouda and Daniel Andreca consider how to make the choice between a family trust and a family investment company