The surprise announcement of the November budget is still a work in progress.
From April 2020, the VAT default surcharge regime will be replaced by two new penalties. But will the new points-based penalty system be as disproportionate as the regime that it’s replacing?
Are there circumstances when a letting property can qualify for business property relief?
In support of the litigation and settlement strategy.
Member states go it alone as EU plans to tax the digital economy flounder.
Lessons from Haworth on follower notices and ‘relevant’ judicial rulings.
To fund the NHS settlement, the prime minister plans to impose new taxes in a ‘fair and balanced way’. Surely it would be fairer to give HMRC more resources to bear down on evasion.
Employment rights may be different from tax treatment.
Tom Pimenta (Boyes Turner) sets out the risks and recommendations.