June 18, 2019
Taxes on buying and owning a property
If you’re buying a property, it’s essential to consider tax. Getting it right can...
June 17, 2019
It ain’t over ’til the VAT lady sings: production costs at the Royal Opera House
A decision was recently reached at the First-tier Tribunal (“FTT”) in the case of...
June 14, 2019
Private dance tuition: VAT exemption available?
Over the years, the First-Tier Tribunal (“FTT”) has decided on a wide variety of...
June 6, 2019
Moving thoughts: employee secondment and tax
David Whiscombe comments on temporary relocation. When an employee is temporarily seconded elsewhere, significant...
June 4, 2019
EIS and SEIS: the potential and the pitfalls
HMRC has released its latest statistics for the Enterprise Investment Scheme (EIS) and Seed...
May 31, 2019
VAT and property transactions – advise with care!
The Court of Appeal (“COA”) has released an interesting decision in the case of...
May 28, 2019
VAT default surcharge – and there’s more!
In March 2019, we covered the case of Porter & Co and its unsuccessful...
May 23, 2019
Overseas VAT reclaim – time limits are not enforceable!
A recent decision from the Court of Justice of the European Union (“CJEU”) –...
May 21, 2019
CGT and non-resident partners
Partnerships are funny things, in many ways. None more so than for tax, and...
May 14, 2019
Could you be at risk of losing your lifetime allowance protection?
The lifetime allowance (LTA) represents the limit on the amount of pension savings that can be...
May 1, 2019
Payments to personal service companies: operation of PAYE
If you either supply your services through a personal service company (“PSC”) or are...
April 30, 2019
QIPs – no laughing matter: CT payments and company size
For some years now, “large companies” have been required to pay their Corporation Tax...