Features

Bill Dodwell considers the Office of Tax Simplification’s report on Taxation and Life Events
Life Events
1 November 2019

Bill Dodwell considers the Office of Tax Simplification’s report on Taxation and Life Events

Michael Beart and Francis Fitzpatrick QC ask when a partner is deemed to be an employee in a trading LLP under the salaried member rules
Salaried members rules

Michael Beart and Francis Fitzpatrick QC ask when a partner is deemed to be an employee in a trading LLP under the salaried member rules

George Crozier reports on the latest developments at the 2019 party conferences
Conference season
1 November 2019

George Crozier reports on the latest developments at the 2019 party conferences

Philippe Freund considers the reasons for making a disclosure under the Profit Diversion Compliance Facility
The Profit Diversion Compliance Facility
1 November 2019

Philippe Freund considers the reasons for making a disclosure under the Profit Diversion Compliance Facility

When structuring warranty and indemnity payments, don’t let Zim Properties catch you out, explains Alistair Godwin
Warranties and indemnities
1 November 2019

When structuring warranty and indemnity payments, don’t let Zim Properties catch you out, explains Alistair Godwin

Keith Gordon discusses a recent challenge by way of judicial review to an HMRC investigation
Information notices
1 November 2019

Keith Gordon discusses a recent challenge by way of judicial review to an HMRC investigation

In a world where even investors lack a precise understanding of cryptocurrencies, Jacquelyn Kimber attempts to make sense of the taxation of cryptoassets
Cryptoassets
1 November 2019

In a world where even investors lack a precise understanding of cryptocurrencies, Jacquelyn Kimber attempts to make sense of the taxation of cryptoassets

Matt Parfitt and Edmund Paul explore the key considerations around managed service companies and the case of Christianuyi
Managed Service Companies
1 November 2019

Matt Parfitt and Edmund Paul explore the key considerations around managed service companies and the case of Christianuyi

Victoria Todd and Sharron West highlight the impact which real time reporting of PAYE information can have on employees receiving universal credit
Real Time Infomation
1 November 2019

Victoria Todd and Sharron West highlight the impact which real time reporting of PAYE information can have on employees receiving universal credit

Richard Turner examines how the Hopscotch case distinguishes between property development and property development trade
Property
1 November 2019

Richard Turner examines how the Hopscotch case distinguishes between property development and property development trade