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.
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.