A curious result appears to follow from HMRC’s recent guidance on the new inheritance tax rules in relation to enveloped UK dwellings, writes Peter Vaines (Field Court Tax Chambers).
A new reporting mechanism is required every three years for leases in Scotland, writes Justine Riccomini (ICAS).
A 31 March 2018 deadline is looming for many groups to take certain steps in relation to the new CIR regime.
A departure from ENRC?
Even if the new customs declaration service can cope with increased demand post-Brexit, can the Border Force and HMRC practically manage the process?
Help at last from HMRC.
Are changes to tax and NICs for ‘workers’ not entirely ruled out?
US citizens and green-card holders living abroad with interests in non-U.S. companies are subject to the 15.5% repatriation tax.
A presentation published last week by the European Commission task force working on Brexit raises the prospect of the UK being blacklisted as a non-cooperative tax jurisdiction if it seeks to use targeted tax measures to attract investment and business post-Brexit.
A just and reasonable decision by the First-tier Tribunal.