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

Naomi Smith

ARTICLES

Antipodean trusts

The old country and the new

The implications of the changes to the inheritance tax rules for UK resident non-domiciles in the Finance Bill 2016.

NAOMI SMITH and MIKE WARBURTON take a detailed look at the taxation of private medical insurance benefits provided to former employees

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NEWS

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 Interpretation of VAT and law remains unchanged Out & about: 18 April 2024

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Deadline dates for May 2024

CASES

Satisfaction of a debt does not constitute recovery Taxpayer sold house to pay disputed tax Sports nutrition bars do not qualify for zero rating Claims were contrary to the furlough scheme Football commentator loses IR35 appeal

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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 Satisfaction of a debt does not constitute recovery Taxpayer sold house to pay disputed tax

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