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Alex Millar

Alex Millar is a technical VAT writer at Tolley. He can be contacted by email: alex.millar@lexisnexis.com.

ARTICLES

Recovery in mind

Present and correct

Ensuring a good deal

Property school

Home truths

New rules aimed at digital businesses will lead to needless complication

By Martin Kaney; £49.95

ALEX MILLAR considers the benefits of P11D dispensations and PAYE settlement agreements

ALEX MILLAR looks at HMRC policy on the VAT treatment of benefits provided via salary sacrifice arrangements

Reviewed by ALEX MILLAR, Henton & Co.

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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

Warning for agencies using umbrella companies Tax bodies publish ‘principles of digitalisation’ In brief: 25 April 2024 New VAT relief proposed for business charitable donations Statutory due diligence to tackle non-compliant umbrella companies

Third slide

Deadline dates for May 2024

CASES

Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse Indemnity payments are not a remittance to the UK RALC Consulting IR35 case returns to the First-tier Tribunal

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Warning for agencies using umbrella companies Tax bodies publish ‘principles of digitalisation’ Property, including woodland, is entirely residential Condition served no commercial purpose Time in gaol is no reasonable excuse

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