Features

Group disposals
1 March 2015

Emily Morris considers the interaction of the substantial shareholding exemption and the reorganisation provisions

Inheritance tax
1 March 2015

Harriet Brown reviews the recent case of Chadda, which considered the interaction between land law and inheritance tax

Community amateur spots clubs

Richard Baldwin explains the Community Amateur Sports Clubs scheme

1 February 2015

Bill Dodwell outlines the main points from the OECD’s draft interest restrictions document aimed at tackling BEPS

1 February 2015

John Voyez looks at the trends in VAT planning and compliance

Liechtenstein Disclosure Facility
1 February 2015

John Cassidy and Hayley Ives explain why the Liechtenstein Disclosure Facility is still relevant

In practice
1 February 2015

Chris Mattos shares his tax return season experiences

Income tax loss claims
1 February 2015

Julie Butler considers the validity of income tax loss claims

1 February 2015

Neil Warren gives some practical tips about completing VAT returns, with those concerning overseas transactions in particular

HICBC, High Income Child Benefit Charge
1 February 2015

Rebecca Benneyworth explains a practical issue of the High Income Child Benefit Charge