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

Ben Jones

Ben Jones is a partner and co-head of global tax at Eversheds Sutherland. He can be contacted by email: benjones@evershedssutherland.com.

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Across the pond

The corporate tax implications of Brexit for the UK’s small and medium-sized companies.

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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

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

Third slide

Deadline dates for May 2024

CASES

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 Taxpayer sold house to pay disputed tax

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Time in gaol is no reasonable excuse This week's opinion: 25 April 2024 Time to get involved in MTD testing HMRC resources used to fight HICBC penalties 180 degree turn: Northumbria Healthcare NHS Foundation Trust

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