Surprise, surprise
On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target ...
Features
Features
Celtic complexities
The importance of intra-UK residence is likely to increase as a result of the new tax-raising powers of Scotland and Wal...
End of the goodwill trick?
Finance Act 2015 includes two changes that affect the decision to incorporate a business and by which method....
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In the margins
Selling goods on the internet has increased dramatically in recent years.
Skyfall – you only claim twice
Ben Powell’s article, ‘Nurturing growth’ (Tax Adviser, August), sets out the conditions that must be fulfilled if shares...
Last chance HMRC
For most tax advisers, the mere mention of judicial review sends shivers down the spine.
Careless tax
Practitioners will be familiar with the concept of culpability principally in the context of HMRC enquiries into the acc...
Just visiting
Given the increasing number of multinational corporations with UK operations, HMRC recognise that employees will move be...
Spiced up exchange
No one knows the true scale of tax evasion.
Homes under the tax hammer
Capital gains tax (CGT) has been extended to cover disposals of UK residential property made by some non-UK residents....