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
In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sofia v Iberdrola Inmobiliaria Real Estate Investments EOOD (C-132/16)
On 20 March 2018, just a few weeks after the First-tier Tribunal had released its decision in the Christa Ackroyd case, four BBC broadcasters assembled before a House of Commons’ Select Co
Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which the ECJ has held means that a public body acting as such when engaged in econo
Whilst capital allowances in general are familiar to nearly all accountants dealing with business tax computations, allowances for fixtures in commercial property have increasingly become a special
The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Act 2017 Schedule 8 Part 4.
Hopefully all Tax Advisers reading this article are well aware of the obligations and consequences of the Requirement to Correct (RTC) offence with what is a fast approaching deadline of 30 Septemb
My previous articles were on India’s new GST law and the direct tax system. This article reviews certain aspects of the tax law relating to property, i.e. real estate.
Experience indicates that many tax advisers seem to think that the Seed Enterprise Investment Scheme and Enterprise Investment Scheme (SEIS and EIS) are merely something you claim if your client ha
