Features

A new approach to tax disputes – Appeals to the Upper Tribunal
Appeals to the Upper Tribunal
1 November 2015

Dr John Avery Jones considers one aspect of the Supreme Court’s decision in Pendragon

Steptoe & so on – CIS penalties
CIS Penalties
1 November 2015

Keith Gordon reviews the First-tier’s decision in Barrett v HMRC [2015] UKFTT 0329 (TC)

VAT – DIY house builder's scheme
VAT – DIY House Builder's Scheme
1 November 2015

Ann Humphrey explains the DIY builder’s and converter’s VAT refund scheme

Back to basics – Business property relief
Back to basics – Business Property Relief
1 November 2015

Antonia Vanbergen explains why business property relief is so valuable

Social incentive – Social investment tax relief
Social investment tax relief
1 November 2015

Graham Batty looks at social investment tax relief and how social enterprises can use it

Really Troublesome Interactions – PAYE disputes
PAYE Disputes
1 November 2015

Matthew Brown considers what an agent or employer should do if they dispute a PAYE charge raised by HMRC

The certainty of uncertainty – US LLCs
UC LLCs
1 November 2015

David Treitel considers whether the Anson case makes the UK tax treatment of US LLCs any clearer

Four legs good, two legs bad – Accelerated payment notices
Accelerated payment notice
1 November 2015

Michael Avient and Heather Williams warn recipients of accelerated payment notices to beware of HMRC’s maxim

The 60-day countdown – COP9
COP9
1 November 2015

Helen Adams and Alistair Culverwell consider the contractual disclosure facility (COP9), in particular the critical outline disclosure deadline

Ready for – BEPS
BEPS
1 November 2015

Bill Dodwell asks what should we make of the BEPS project’s outcomes?