Issue: Vol 174, Issue 4469

A little-known HMRC position could have wide-ranging VAT consequences for offshore construction companies

The future looks complex for taxation in Scotland

Implications of the new changes to the Liechtenstein disclosure facility

Highlights from the event held at the University of Warwick

Anniversary date; Video star; Access to work; Loss merger

Will the costs of installing and maintaining a stairlift be tax-deductible?

The VAT liabilities on the purchase and future sale of development land

Are dog walkers treated as employed or self-employed?

Inheritance tax implications of a gift of money and the receipt of rent-free housing

FATCA definitions HMRC have produced a list of the material changes made to their Foreign Account Tax Compliance Act (FATCA) guidance in the August update. Spacecraft HMRC have published a draft...

HMRC has published further guidance on changes to rules for offshore employment intermediaries with workers on the UK continental shelf. The new tax regulations apply the obligation for secondary...

Gibraltar and the Isle of Man have fallen into line with the rules for UK’s new gambling taxes, which will come into force on 1 December. A business with a liability to general betting duty (GBD),...

The UK’s smallest employers have been granted a temporary stay of penalties for late-filed PAYE returns, as all other firms face a new system of financial sanctions The real-time information regime of...

HMRC call centres provide satisfactory service to the majority of users, according to research by the tax department, with 80% of respondents rating their experience as either “very good” or “fairly...

L Awdry (TC3908)