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February 2019 celebrated the 15 year anniversary of the launch of Facebook, a US based social media and social networking service that initially launched online before being developed into a mobile

The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into

Why are the VAT rules on private tuition so important?

It is inevitable that there will be occasions when HMRC will want to look at a taxpayer’s records or those held by a third party.

Warranties and indemnities are a fundamental part of the suite of protections that purchasers require in a private company acquisition.

‘Yes, but staying in a flat’s cheaper – surely I can get a deduction for this?’

A tax liability insurance policy protects a taxpayer (or another party, e.g. one that is secondarily or jointly liable) against loss arising from a particular tax event.

The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shared with us on a confidential basis.

Without appropriate planning, it is well known that earn-outs can make the negotiation of a deal more challenging, especially when compared with a no earn-out deal.

Writing about tax is a wonderful hobby. I have friends all over the country – none in HMRC perhaps, but friends elsewhere all over the country.