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Tax considerations for e-sports players premium icon
Tax considerations for e-sports players
22 May 2023
Why a UK wealth tax would fail premium icon
Plucking the goose
15 May 2023
Financial investments and French trust reporting legislation premium icon
French trust reporting
09 May 2023
Readers’ forum: HMRC stance on state pensions for non-residents premium icon
Australian pensions
09 May 2023
Readers’ forum: Should client’s tax return show disposal of Paris home? premium icon
French usufruct
02 May 2023
Providing services abroad: who owes VAT? premium icon
Exception to the VAT rule
17 Apr 2023
Readers’ forum: VAT challenge with past invoices premium icon
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...
28 Feb 2023
What is driving tax morale? premium icon
As part of its work on tax morale, the Organisation for Economic Co-operation and Development (OECD) is consulting on its forthcoming publication What’s driving tax morale?...
29 Apr 2019
Simplified ‘no deal’ customs procedures for EU imports premium icon
HMRC has written to 145,000 VAT-registered businesses trading with the EU about simplified importing procedures and also updated them on the actions that they need to take to...
11 Feb 2019
Undue tax benefits granted to Apple premium icon

Ireland gave illegal state aid to Apple worth €13bn, according to European Commission

31 Aug 2016
Keep it clean premium icon

How pre-UK residence offshore income and gains of a non-domiciled individual can remain outside of the UK tax net.

24 Nov 2015
Doors and windows premium icon

Does income from abroad emanate from a transparent or opaque entity?

13 Oct 2015
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READERS' FORUM premium icon
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden? Readers’ forum: Can gifts under payroll giving be backdated? Readers’ forum: Farmhouse refurbishment Readers’ forum: Expenditure out of capital New Queries: 14 May 2026
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NEWS premium icon
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Charities and not-for-profit sector in focus No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime MTD update: 14 May 2026
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Exception days were allowable Link to final consumer was too remote Caring for cattle was a single composite supply Inadequate steps taken to register with HMRC Football referees are not employees
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Charities and not-for-profit sector in focus This week's opinion: 14 May 2026 No leeway on due dates for submission of VAT returns Falling fuel duty receipts and rising costs Paying SDLT is an interaction for registration regime
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