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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
EC consults on consolidated corporate tax base premium icon

Consultation calls for feedback on CCCTB.

13 Oct 2015
Doors and windows premium icon

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

13 Oct 2015
FATCA transitional rules extended premium icon

Changes to FATCA regulations.

29 Sep 2015
Russian revolution premium icon

New tax regime and disclosure programme in Russia.

08 Sep 2015
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READERS' FORUM premium icon
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Readers’ forum: Can landowner charge VAT on new self-build project? Readers’ forum: Release of loan between commonly owned companies Readers’ forum: An unexpected situation Readers’ forum: Professional obligations New queries: 26 March 2026
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NEWS premium icon
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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CASES premium icon
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Disputed cash was result of gambling Corporate members of LLP not entitled to relief Partnership had a reasonable excuse for registering late HMRC’s conduct was unreasonable Annexe is suitable for use as a single dwelling
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Tax confident campaign launched by HMRC Tighter transaction regime for small companies Investigations into large businesses last 41 months HMRC targets online sellers after receiving income data New duty on electric cars is too complex, says ICAEW
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