Issue : Vol 198, Issue 5040

Real-time obligations must work both ways

Adding more pieces to the puzzle

Sporting summer

Champagne and strawberries, anyone?

Singles or multiples?

Malign interpretation

The First-tier Tribunal’s decision in J Krason.

Capital gains tax

VAT

Purchase of own shares

Chargeable event gains regime

Services for an overseas estate agent: is UK VAT charged? A colleague and myself disagree with the VAT outcome of a supply of services made by my VAT-registered UK-based client for an estate agent in...

HMRC is sending a ‘one to many’ letter to agents as part of the borderline excepted estates project. The letter is being sent to agents who have submitted excepted estate grants with values at or...

A consultation has been launched on modernising the rules that determine whether a payment to a company’s non-corporate shareholders falls within the distributions regime. HMRC says the rules on what...

HMRC has confirmed that it will not appeal a recent First-tier Tribunal decision that agreed with the taxpayer in the case of Clearwater Hampers Ltd (TC98432) that the cost of lidded wicker baskets...