Market leading insight for tax experts
View online issue

ASK AN EXPERT


PAYE and display premium
Card image Thomas Dalby
Thomas Dalby (Gabelle) explains how similar-looking transactions in shares can be treated very differently for PAYE purposes. 
 
24 November 2016
The new ‘dependent agent’ definition premium
Card image Debbie Green
Debbie Green (KPMG) answers a query on how a distribution network can mitigate the risk of multiple permanent establishments and reduce its tax compliance burden in a post-BEPS environment.
 
16 November 2016
Handing down shares in a family investment company premium
Card image Ian Maston
Ian Maston (Mastoni Tax) considers the tax issues surrounding whether to make a trust or make outright transfers when passing shares to grandchildren. 
 
2 November 2016
Bringing the group onshore premium
Card image Anthony Newgrosh
Anthony Newgrosh (BKL) answers a query on how to replace a BVI company with a UK holding company in a tax efficient manner.
 
26 October 2016
Penalties: whether disclosure is prompted
Card image Sean McGinness

Sean McGinness (The VAT Consultancy) answers a query on a VAT penalty, considering whether it was caused by careless or deliberate behaviour, and whether the disclosure of the error was unprompted.

19 October 2016
The interaction of capital allowances and chargeable gains premium
Card image Jackie Wheaton
What are the issues where capital allowances have been claimed when disposing of property at a gain? Jackie Wheaton (Moore Stephens) reviews the key points.
 
12 October 2016
Remittance basis and carried interest premium
Card image Andrew Murray
Andrew Murray (Milestone Tax) on whether the remittance basis now applies to the carried interest of a UK resident non-domiciled fund manager.
 
6 October 2016
What happens when a provision in a tax deed depends on the outcome of a case? premium
Card image Jeremy Webster
Jeremy Webster (Pinsent Masons) explains whether it is enough for the buyer of a company to rely on standard tax deed provisions in these circumstances.
 
28 September 2016
Acquiring the shares of a departing employee shareholder premium
Card image Lisa Stevenson

Lisa Stevenson (Parisi Tax) answers a query on how a trading company can acquire the shares of a departing employee shareholder.

21 September 2016
Insolvency and anti-avoidance premium
Card image Pete Miller
Pete Miller (The Miller Partnership) answers a query on the possible effects of the new anti-avoidance rules on selling the business from a company.
 
14 September 2016
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
A Weis v HMRC
8 October 2025
Jumpman Gaming Ltd v HMRC
2 October 2025
IN BRIEFRSS Read all
More on s 455
24 September 2025 / Peter Vaines
MOST READ Read all
Jumpman Gaming Ltd v HMRC
2 October 2025
Copyright © 2025 LexisNexis
Top