Features

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HMRC Powers
1 January 2019

Jon Claypole and Tony Monger consider the impact of HMRC becoming the ‘preferred creditor’ again

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Main Residence Relief
1 January 2019

Keith Gordon looks at a case which considers the ‘period of ownership’ for the purposes of main residence relief

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SDLT
1 January 2019

John Shallcross considers issues for couples buying a property using ‘Joint Borrower Sole Proprietor’ mortgages

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Ordinary share capital
1 January 2019

Yvette Jacobs-Lee provides guidance on how the new interpretation of ‘ordinary shares’ and the Budget changes to the scope of entrepreneurs’ relief may affect your clients

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State Aid
1 January 2019

Kelly Stricklin-Coutinho provides an update on State aid – where we’ve been, where we are, and where we may be going

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Deductible expenses
1 January 2019

Meg Saksida considers the impact of the recent case of an exotic dancer who won her appeal on deductible expenses against HMRC in the FTT

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Indirect Tax Voice
21 December 2018

Jayne Simpson outlines the changes to MOSS (the mini one stop shop scheme) from 1 January 2019.

ADIT Voice
5 December 2018

In the first article the importance of accounting, managing and pricing of intangibles were outlines – Alex now considers the relevance of this for tax.

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Bridge the Gap
1 December 2018

Julie Cameron looks at how people on low incomes can face real tax problems from modern working arrangements

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VAT return
1 December 2018

Neil Warren gives practical tips about making sure the first VAT return submitted by a business is accurate