Leigh Sagar, Barrister, outlines the scope of the new Regulations in terms of the requirement to register for regulation.Leigh SagarIntroduction HMRC have issued ... Continue Reading
The relationship between contractors and subcontractors in the construction industry changed earlier this year, as Sarah Laing explains.Sarah LaingIntroductionThe ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, offers some practical advice on dealing with a VAT inspection by HM Revenue & Customs. Steve AllenIntroductionOne ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, presenter of Monthly Tax Review (MTR), highlights HMRC’s view on the CGT treatment of qualifying corporate bonds ... Continue Reading
Leigh Sagar, Barrister, examines the application of permanent establishment rules to the trustee residence of offshore corporate trust service providers ('TSPs'), ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP explains why forthcoming tax changes may result in pitfalls and potential tax liabilities.Mark McLaughlinOne Budget or two?It ... Continue Reading
Steve Allen, Director of VAT Solutions (UK) Ltd, highlights ongoing VAT compliance difficulties with HM Revene & CustomsSteve AllenRegistration delaysDespite ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP presenter of Monthly Tax Review (MTR), reports two potential Inheritance Tax planning arrangements.Matthew HuttonContextThe ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP considers reason behind HM Revenue & Customs’ seemingly tougher approach in recent years in dealing with taxpayers ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP presenter of Monthly Tax Review (MTR) comments on the Pre-Budget Report 2007 announcement affecting spouses and civil ... Continue Reading
