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In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

Background

The government published proposals for a levy on drinks that contain added sugar. Behind the tax is concern that drinks that are high in sugar content are leading to obesity.

The facts of the case

In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, with a view to renting it out.

Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but not necessarily for the worse.

This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which have been entered into between 101 countries: 54 are exchanging by 2017 and

In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder information between tax authorities.

HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose undeclared UK taxes in relation to offshore assets.

One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is the opportunity for some penalties to be suspended.

The use of technology has become a prerequisite for success in almost every sector of business.

Background

The government has adopted legislation that will change the place of supply of repair services provided to insurers with effect from 1 October 2016 (