Issue: Vol 174, Issue 4480

Challenging an HMRC decision about class 2 National Insurance contributions

Mass-marketed avoidance schemes look to be on the way out

Beware the ramifications of property transactions between connected parties

Claiming input tax in light of recent Revenue guidance

Will entrepreneurs’ relief be due on shares in a company that lets a holiday flat?

VAT on the purchase and leasing of an asset by an offshore company

The UK tax treatment of a distribution from a Swiss company

Effect of owning a half-share in a property on residence status

Cuban company; Staff supplies; Sliced and diced; Rollover relief

Scotland

Revenue and Customs Brief 43 (2014) sets out HMRC’s response to the decision in Fiscale Eenheid PPG Holdings BV cs te Hoogezand (C-26/12). The case concerned an employer’s entitlement to deduct VAT...

Dividing business in the UK and in the rest of EU into two separate entities will not be seen as revenue splitting when it comes to registering for the VAT mini one-stop shop (MOSS), HMRC have...

The inaugural meeting of the taxman’s new employment and payroll group is set to be held on 4 December. Trade bodies will be joined by software developers, small and large employers, and payroll...

N S Philpott, D W Scott Law, D J McKillop, J B Law & V A Law (TC3969)

Z Hegedus (TC4142)