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Matthew Braithwaite

Matthew Braithwaite is a partner at Wedlake Bell LLP. He acts for high net worth individuals and families including business owners and entrepreneurs in relation to succession and UK tax matters. He can be contacted by email: mbraithwaite@wedlakebell.com and tel: 020 7674 0532.

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Buyer beware

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Practice tip: LinkedIn Readers’ forum: How should couple be taxed on business incorporation? Readers’ forum: How would trust legacy be dealt with? Readers’ forum: What are the tax consequences of parents’ retirement? Readers’ forum: Is there a timing error with VAT paid under margin scheme?

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NEWS

In brief: 9 May 2024 HMRC is resourced to meet the needs of the public, says the government Businesses urged to check VAT details HMRC wrongly refunding some voluntary class 2 payments New online service to check state pension entitlement launched

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Deadline dates for June 2024

CASES

Narrative on purchase invoices was adequate Transitional provision do not apply to carried interest Loan was an unauthorised member payment Provision for future payments is not deductible Gold bullion was never available to be delivered

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Narrative on purchase invoices was adequate This week's opinion: 9 May 2024 Paul Brown v CIR: discussing collective knowledge A locker is a permanent establishment in Germany What happens when GP practices merge

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