Thursday 28 August 2008

Sale of rights

Close-up of wedding table setttings

The season of celebrity weddings and their seemingly obligatory picture-spreads in popular magazines leads IAN MARROW and PETER FAIRCHILD to consider VAT and the supply of image rights (and other rights). They ask: who makes the supply? Can input VAT be recovered? And can a non-business be a taxable supply?

Residence and domicile

The new rules are both monstrously complicated and opaque, warns SIMON MCKIE

VAT questionnaires

Practical advice on dealing with such HMRC quizzes are provided by NEIL WARREN

Tax administration

The latest Adjudicator’s report is reviewed by ALLISON PLAGER

Latest News

Rank's VAT gamble pays out
Gaming giant in one-armed-bandit success...27 August 2008

'Extra 90,000 to pay CGT in 2008'
Savings provider blasts reforms...21 August 2008

KPMG issues transfer pricing warning
More transactions may lead to tax inquiries, claims report...21 August 2008

Investment trade body wants simpler CGT
'Don't penalise long-term share ownership'...21 August 2008

New VAT plan 'will help reduce waste'
Lords call for review of variable rates...20 August 2008

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