Search

When claims are made for income tax or corporation tax purposes, the first section to consider is usually the Taxes Management Act 1970 (TMA), section 42.

Every child knows that a gold medal is the top Olympic award and a gold star marks the highest classroom achievement.

The white paper on ‘The Future Relationship between the United Kingdom and the European Union’ published on 12 July 2018 declares that: ’The UK is leaving the EU, and as a result will leave the Sin

Background

In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública (C-174/17) effectively held that a company wholly

Having looked previously at the recently introduced GST law, an overview of India’s direct tax system, and the key features of the taxation of property, I now turn to certain aspects of the taxatio

With more parents and guardians now working full time and living apart from other family members, there is a growing need for support from employers and childcare providers.

The late Leo Price QC was once appearing before the judicial committee of the House of Lords (the predecessor to the Supreme Court).

To pick up the story from the first article I wrote on VAT and property (‘Working it out’, Tax Adviser June 2018),

The Research & Development (R&D) Tax Relief regime was first introduced in the UK in 2000 as a way of encouraging businesses to engage in scientific and technological innovation.

What’s going wrong with the Enterprise Investment Scheme? EIS and its little cousin Seed EIS have both been the subject of recent tax cases. In both instances, the taxpayer has won.