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Simon Whitehead
ARTICLES
Parental problems
The implications of the High Court judgment in the FII group litigation on the taxation of dividends are explored by SIMON WHITEHEAD
All in the timing
SIMON WHITEHEAD discusses the Court of Appeal's judgment in Marks and Spencer v Halsey
What's your motive?
SIMON WHITEHEAD considers the future of the motive test in the controlled foreign company legislation.
A class act
SIMON WHITEHEAD reviews the Court of Appeal's judgment in the ACT group litigation case.
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Tax tip: Foreign employees coming to the UK
Readers’ forum: Duty to notify HMRC of disposal loss to brother?
Readers’ forum: Advantages of company or LLP
Readers’ forum: Is there VAT on demolition services?
Readers’ forum: Is VAT due on customer incentive discount?
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NEWS
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Fourteen years of missed opportunities
Medium-sized businesses optimistic about the future
Electronic sales suppression targeted
Public would support climate action, even if taxes increased
Transfer pricing investigations yield £1.6bn in 2022-23
DEADLINE DATES
Deadline dates for July 2024
CASES
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Notices of requirement reasonably issued
Anti-abuse provision in UK/Ireland double tax treaty
Inadvertent remittances are taxable
Wrong approach to third RMC stage test
Cold ‘dip pots’ in a hot take away meal deal
MOST POPULAR
Fourteen years of missed opportunities
Medium-sized businesses optimistic about the future
Electronic sales suppression targeted
Public would support climate action, even if taxes increased
Transfer pricing investigations yield £1.6bn in 2022-23