Issue: Vol 175, Issue 4503

The environment for non-domiciles

Conditions for claiming personal tax reliefs

How will the government’s ‘one nation’ approach apply to tax?

Calculating the exempt input tax recovery for the previous four years

Implications of working in Sweden for less than a year

Holiday home; Rent and expenses; Fragrant tax; Family partnership

Will an airport parking space be eligible for business property relief?

The problems of obtaining details of income and capital from investment managers

The European Commission (EC) has proposed ways to remove VAT barriers in the cross-border delivery of goods ordered and services received online. The communication A Digital Single Market Strategy for...

Tax officials will cancel penalties for late self assessment returns that have since been submitted their return with a reasonable excuse, HMRC have confirmed. The Revenue’s director-general of...

Changes to tax breaks designed to promote investment in small and growing firms will deter investors from taking advantage, according to the Chartered Institute of Taxation (CIOT). The professional...

S Cooling (TC4416)

MD Freedman v M Freedman, CRC & others, Chancery Division of the High Court

PN Jackson (TC4414)

A Richardson (TC4372)