Matthew Hutton MA, CTA (fellow), AIIT, TEP, Editor of Monthly Tax Review, highlights some topical capital gains tax issues affecting trusts. Matthew HuttonContextThe ... Continue Reading
Andrew Needham, Director of VAT Solutions (UK) Ltd, outlines a recent change in the fight against VAT carousel fraud.Introduction Andrew NeedhamOn 21 March ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, Author of Capital Tax Review, highlights a potential problem for investors in residential property. ContextMatthew ... Continue Reading
Mark McLaughlin CTA (Fellow) ATT TEP highlights some of the complexities of settlor-interested trusts when it comes to tax compliance. IntroductionMark McLaughlinIt ... Continue Reading
Aparna Nathan, Barrister, considers the concept of domicile in the context of a recent Court of Appeal decisionIntroductionDomicile is a concept of private international ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, author of Capital Tax Review, outlines HM Revenue & Customs' view on the effects of reversionary lease schemes ... Continue Reading
Andrew Needham of VAT Solutions (UK) Ltd provides a further update on recent VAT decisions.VAT Tribunal agrees that taxpayer supplied separate zero-rated printed ... Continue Reading
Matthew Hutton MA, CTA (fellow), AIIT, TEP, considers a potential application for reverter to settlor trusts for inheritance tax and capital gains tax purposes.Matthew ... Continue Reading
Andrew Needham of VAT Solutions (UK) Ltd provides the first part of an update on recent VAT decisions.Court of Appeal says theatre production costs are 'residual' for ... Continue Reading
John Andrews examines recently updated guidance by HMRC on how complaints can be made by its 'customers'.IntroductionFor years HMRC and its predecessor organisations ... Continue Reading
