Features

Disguised-remuneration
Disguised remuneration

Patrick Cannon and Simon Farrell QC examine what remedies users of Disguised Remuneration arrangements may have against the advisers and IFAs who recommended they enter into the arrangements

VAT-property-accountancy-practice
VAT and Property
1 June 2018

Neil Warren considers the VAT challenges facing an accountancy practice buying a property for use in its business, which it then rents out three years later when it relocates to new premises

statutory-notices-upper-tribunal
Statutory Notices
1 June 2018

Keith Gordon considers a recent Upper Tribunal case which looks at one consequence of a client signing a form 64-8

SEIS-EIS-tax-reliefs
Business Tax Voice
30 May 2018

David Marcussen offers a practical guide to making the most of these key tax reliefs.

returning-expatriate-issues
Management of Taxes Voice
23 May 2018

David Bateman provides an initial insight into the range of issues that a returning expatriate will potentially need to address.

intagible-assets-accounting-issues
Business Tax Voice
16 May 2018

David Haigh notes a strong demand for improved reporting of intangible assets

Valuing-intangibles-tax
Business Tax Voice
16 May 2018

Alex Haigh outlines the lessons to be learnt from the recent US case involving Amazon.com

pension-freedom-IHT-flexibility
Succession Tax Voice
2 May 2018

Neville Pereira provides an update on the flexibility offered by pension freedom

oil-tax-regime
Oil and gas taxation
1 May 2018

Claire Angell and Amy Hunt consider the oil tax regime

Hargreaves-Lansdown-case-payments-online-income-tax
Payments by online platforms
1 May 2018

Bill Dodwell considers the impact of the Hargreaves Lansdown case on whether payments by an online platform to its investors should be subject to income tax