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It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA 2007 Pt 5B and ss 255A–E and TCGA 1992 Sch 8B.

It has been a busy and exciting time of course for practitioners of late.

On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain transaction involving the UK (XI R 30/13).

Ben Powell’s article, ‘Nurturing growth’ (Tax Adviser, August), sets out the conditions that must be fulfilled if shares are to qualify for relief under the EIS and SEIS rules.

Selling goods on the internet has increased dramatically in recent years.

The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wales.

On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target for reassurance that employee shareholders have acquired any restricted secur

Before I took the case of SP Taylor to the First-tier Tribunal (FTT), HMRC appeared not to accept any reasonable excuse claim for late filing unless there was serious illness or a death directly re

Finance Act 2015 includes two changes that affect the decision to incorporate a business and by which method.

Pensions tax is undergoing a generational transformation after recent radical Budgets. With it come challenges for scheme members, their advisers and employers.