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HMRC clarify FA 2012, Sch 12 with regard to foreign income
It’s time for a fresh look at deeds of indemnity and how they work, insist JASON FAYERS and ANDREW STRICKLAND
Tax representative bodies are concerned about the draft Universal Credit regulations. MIKE TRUMAN reports
Update for CAP1 guidance
Segesta Ltd, Upper Tribunal (Tax and Chancery Chamber)
Time for Group Ltd (TC1909)
GR Solutions (TC1928)
PAUL APLIN is at a loss to understand the reasoning behind plans to cap tax reliefs
Illegal activities may result in a taxable profit, but are associated expenses allowable? KEVIN SLEVIN investigates
'Osborne must abandon plan to withdraw tax exemption'
A client operates his consultancy through a limited company. The business is run from his home, which is in fact his parent’s main residence where he also lives. Could the company pay a rent for its accommodation with receipt being exempt under the rent-a-room scheme provisions?
Antoni Nowosielski (TC1907)
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