Search

In Brief

Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one stop shop (‘VAT MOSS’) scheme:

Domicile: a difficult question

The law of domicile is not tax law at all – but as most practitioners will be aware, an individual’s domicile can have wide-ranging consequences for their t

As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

The arrival of the Enterprise Management Incentive share option plan in the summer of 2000 opened up a new landscape for employee share option plans.

Getting down to business

One of the fundamental pillars of VAT is the concept of ‘business’.

The Office of Tax Simplification has just published its first report which looks at HMRC guidance. It is widely acknowledged that the UK’s tax system is complex.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.

It’s true. When Richard Branson decided to start a business, it wasn’t so he could claim £10 million of Entrepreneurs’ Relief when he sold it 10 years later.

Historically, non-residents have been generally exempted from capital gains tax in respect of UK assets, with the key exception being in certain cases where the non-resident has carried on a busine