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.
Some clarification would seem to be necessary regarding the obligations for submitting non-residents CGT returns and the penalties for failing to do so.
Hanuman Commercial Ltd v HMRC considered whether novation of a contract for the sale of land was an exempt supply of land or a separate supply of services for VAT purposes.
Successive increases in the ‘standard’ rates have meant that the intentionally punitive SDLT anti-enveloping rate needs to be reviewed.
What are the IHT consequences of donations to the Brexit campaign?
HM Treasury hopes to attract new entrants to the North Sea with the introduction of an innovative transferable tax history mechanism for deals that complete on or after 1 November 2018.
HMRC adds a further test when determining penalties for inaccuracies.