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Readers’ forum: Is there a requirement to register for Irish PAYE?
Haulier conundrum
Readers’ forum: Correct tax treatment for self-employed person based abroad.
Professional advice
UK charitable tax reliefs withdrawn for EU and EEA charities
Uncharitable cut
Readers’ forum: Recovering PAYE overpayment
Voluntary disclosure
Readers’ forum: Sale of artworks through foreign company
Art on sale
Tax considerations for e-sports players
Tax considerations for e-sports players
Why a UK wealth tax would fail
Plucking the goose
Financial investments and French trust reporting legislation
French trust reporting
Readers’ forum: HMRC stance on state pensions for non-residents
Australian pensions
Readers’ forum: Should client’s tax return show disposal of Paris home?
French usufruct
Providing services abroad: who owes VAT?
Exception to the VAT rule
Readers’ forum: VAT challenge with past invoices
Germany-based business One of my clients, H, is based in Germany and hires plant and equipment to an associated company incorporated in the UK (S). Our original view was that S was...
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READERS'
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Tax tip: NICs
Readers’ forum: Concern about structure of proposed new scheme
Readers’ forum: Too late to appeal assessments which may be invalid?
Readers’ forum: Conundrum when advising both parties who are divorcing
Readers’ forum: Does death of joint property owner cause a VAT problem?
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In brief: 16 May 2024
PAYE receipts surge in 2023-24
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Voluntary office-holders' expenses
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CASES
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Suppressed sales resulted in a personal liability notice
Information request was not proportionate
Agreement did not constitute grant of an option
No evidence to support claim for R&D costs
Fields provide an amenity to the farmhouse
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Suppressed sales resulted in a personal liability notice
This week's opinion: 16 May 2024
Upper Tribunal in RALC Consulting Ltd
Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd
Reflections on demergers