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In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyurl.com/4w8pa5wt) published in 2017, re

HMRC have modernised the application process for a partial exemption special method (PESM), with the recent launch of an online application (tinyurl.com/ykztm6

Testators have a range of possible trusts that can be used for partners, young children and grandchildren in their wills, including an immediate post-death interest, trusts for bereaved minors, and

The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissions to HMRC highlighting the difficulties and errors experienced with the new

Types of will trust

Even after the changes to the inheritance tax treatment of trusts that were made in March 2006, testators have a range of possible trusts that can be used for partners

Prior to the UK’s exit from the EU, UK businesses importing goods from the EU would have self-accounted for the tax due on the goods in their VAT return under the acquisition VAT rules.

The concept of domicile links an individual to a particular jurisdiction.

Although no decision has been made on whether an online sales tax will be introduced, should the proposal be taken forward, the tax receipts generated by the tax would be used to fund relief to eli

The concept of connected persons appears throughout the direct taxes legislation.

Recently, there has been much litigation about the procedural aspects of the tax code, including several decisions of the Supreme Court on the Taxes Management Act 1970 alone.