An argument in favour of a broader general anti-abuse rule that applies to HMRC as well as to taxpayers
The inheritance tax proposals for transfers to a non-domiciled spouse or civil partner
Dancing around key dates in VAT’s 40-year history
Work still has to be done on the the statutory residence test to provide certainty
... Turning to Jelley; NZ and NETP?
A husband and wife trade as a restaurant that operates from the ground floor of a property they own. The upper floor of the building is a flat, which is occupied by the wife
A company holds shares in listed companies, unit trusts and open-ended investment companies. Advice is required on the scrip dividends received
...Albania agreement; VAT online; Updated notices; VAT gap
Annual payments subject to ITEPA 2005, s 683, says Revenue
Employer-supported arrangements to continue alongside
Monthly reporting temporarily allowed for firms with fewer than 50 employees