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Sam Wood

Sam Wood is a senior manager in the PwC London private business tax team and can be contacted on 0207 804 9460 or samuel.j.wood@uk.pwc.com.

ARTICLES

The relevance of the significant control register.

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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

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 Sports nutrition bars do not qualify for zero rating

MOST POPULAR

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 Furnished holiday letting rules after the 2024 Budget

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