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Lisa Spearman

ARTICLES
Not such a safe haven?
What does the future hold for non-domiciliary tax, asks LISA SPEARMAN
08 June 2010
Special Commissioners - Flip-Flop Succeeds

LISA SPEARMAN considers the recent Special Commissioners' decision in Mr Tee.

 

IN THE FIRST case of its kind, an old-style 'flip-flop' arrangement has been successfully defended. The Special Commissioners, Dr Avery Jones and Malcolm Gammie found for the taxpayer on all arguments.

02 October 2002
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Tax tip: Employee share awards and internationally mobile employees in the UK Readers’ forum: Tax treatment of compensatory payment Readers’ forum: Extending a business trip for private holiday Readers’ forum: Difficulty of trying to prove a negative Readers’ forum: Is there VAT on late payment interest or is it extra rent?
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