Since 1927 the leading authority on tax law, practice and administration
Issue : Vol 177, Issue 4546
19 Apr 2016
Guidance on the VAT exemption for private tuition.
Pointless ideological purity test
Avoiding some unexpected traps with employee share plans.
The theoretical and practical implications of the leaked information from the Panama papers.
The profession would benefit from a new definition of tax avoidance.
...
A minor beneficiary uses a property held by the will trust.
Will UK income tax be payable on a non-dom’s remitted pension scheme lump sum?
What are the implications of transferring business premises to a ‘new’ company?
The VAT liabilities arising on income from a livery and bed and breakfast.
Irish incorporation; Replacement loan; Outsider trading; Bad management
Client/adviser relationships are not at risk, says HMRC.
Film partnerships; Beneficial ownership; VAT; Contracting out; Employer Bulletin 59
...
The European Commission is introducing public reporting requirements for multinationals.
On the corporate side, 66% of respondents said that companies’ tax returns should not be made public.
Revenue accused of doing too little to tackle tax evasion.
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