It’s surprisingly easy to get caught out by Entrepreneurs’ and Investors’ Relief. Here David Marcussen explains the dangers – and how to avoid them.
Andrew Rainford provides an introduction to the often-overlooked relief and reflects on its recent expansion.
Tarlochan Lall highlights the issues of interest for those who continue to trade with the EU.
Tarlochan Lall considers the main consequences for VAT
Ian Harris delves deeper into what is a non-taxable person
Ram Iyer provides an insight into taxation of salaried individuals
Ian Harris notes an anomaly when reflecting on the ECJ decision: Iberdrola
Peter Rayney notes the rough justice meted out to Christa Ackroyd in the recent IR 35 case and considers whether there is even more trouble on the horizon
Ian Harris looks at some fundamentals of the scope of VAT and public bodies
Ray Chidell and Jake Iles : what all tax practitioners need to know