Andre Anthony

Andre Anthony is a lawyer at CMS Cameron McKenna. He advises on a range of corporate tax, income tax and indirect tax issues. He can be contacted on 020 7367 2644 or at andre.anthony@cms-cmck.com.

ARTICLES

What constitutes a valid closure notice? A review of the Court of Appeal’s recent decision in CRC v Bristol and West plc.

The Upper Tribunal’s decision in Ardmore Construction on the multi-factorial test in determining the source of interest.

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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

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In brief: 25 April 2024 New VAT relief proposed for business charitable donations Statutory due diligence to tackle non-compliant umbrella companies VAT treatment of private hire vehicles under consultation Forty-five strong specialist team targets IR35 cases

DEADLINE DATES

Deadline dates for May 2024

CASES

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Property, including woodland, is entirely residential Time in gaol is no reasonable excuse RALC Consulting IR35 case returns to the First-tier Tribunal High Court would have allowed rectification Satisfaction of a debt does not constitute recovery

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Andre Anthony

Deadline dates for May 2024