Since 1927 the leading authority on tax law, practice and administration

Sean Ferguson

Sean Ferguson is an associate at Thomas Eggar LLP and specialises in contentious tax. Tel: 020 7842 3927

ARTICLES

Overview of HMRC’s latest offshore initiatives against evasion and avoidance

The importance of the De Beers Consolidated Mines case in determining corporate residence

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Tax tip: VAT on a supplier invoice Readers’ forum: Mitigating tax on death Readers’ forum: From the frying pan into the fire? Readers’ forum: Do separate payments prevent a VAT registration problem? Readers’ forum: Should French-based chef charge VAT on services?

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NEWS

May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS Pension schemes newsletter for April published

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Deadline dates for May 2024

CASES

Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK RALC Consulting IR35 case returns to the First-tier Tribunal

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May webinar for agents Views sought on non-dom policy changes Hybrid workers’ permanent workplace is the office Business-to-business supplies are in TOMS Pension schemes newsletter for April published

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