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...

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...

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 (TC9843) that the cost of lidded wicker baskets...