Features

Land development
1 June 2015

Julie Butler explains why tax planning for development land should be reviewed urgently

Inside track
1 June 2015

Bill Dodwell examines the recent Next Brand Ltd ‘rate-booster’ case

BACK TO BASICS: EU cross border sales
1 June 2015

Iona Brooks covers the key rules regarding the business to business sale of goods in the EU and common issues that businesses may face

Employee shareholder
1 June 2015

Sue Wilson and Rob Goodley say caution is needed when undertaking company reorganisations where employee shareholders are present

Life assurance policies
1 June 2015

Keith Gordon discusses a case where the income tax charge is completely disproportionate to a taxpayer’s income

Patent box
1 June 2015

Nigel Dolman considers what the future holds for patent boxes

VAT
1 June 2015

Are we always clear on the difference between goods and services? Neil Warren explores

SDLT
1 June 2015

Michael Hunter reviews the SDLT case Project Blue

VAT
1 May 2015

Douglas Gordon explains the use and misuse of VAT inhibits by HMRC

Inside track
1 May 2015

Bill Dodwell reviews the coalition government’s tax policies in the last parliament