Issue : Vol 198, Issue 5043

Principles to guide the new chancellor’s tax plans

The great tax exodus

Giving up the ghost

Mutuality matters

Pulling in the same direction

Looking up?

A practical guide to the stamp duty land tax surcharge when foreign entities are involved.

VAT

Business property relief

Benefits in kind

Offshore tax

VAT problem for split house sale and building work contract? I have a limited company client that trades as a housebuilder. The company is building a substantial 13-bedroom property on the south...

VAT will be removed from domestic electricity bills from October 2026, announced new prime minister Andy Burnham. The rate of VAT charged will be reduced from its current rate of 5% to 0% for the six...

HMRC accepts that supplies of General Medical Council (GMC) registered locum doctors, including those made through employment businesses, may fall within the VAT exemption for the provision of a...

Arrangements involving shares in a family investment company to mitigate inheritance tax were not a reasonable course of action, the general anti-abuse rule (GAAR) panel has ruled. In this instance,...