BUSINESS

The VAT benefits of having clear contractual terms.

Taxpayer’s appeal against FTT IR35 appeal unsuccessful.

High Court dismisses claim for declaratory relief in relation to failed film partnership scheme

Preparatory steps insufficient to crystalise disposal for CGT purposes

Footballer’s agent fees not an allowable deduction.

Company was not trading so entrepreneurs’ relief not available.

Dual economic use of premises made floorspace partial exemption calculation unsuitable.

Kyle Rainsford

Kyle Rainsford (Travers Smith) examines the ramifications of the Upper Tribunal’s decision.

Ian Hyde

Matthew Greene

Ian Hyde and Matthew Greene (Osborne Clarke) examine the government’s plans to require large businesses to notify HMRC of uncertain tax treatments they have adopted after April 2021.

Paul Morton

Well-intentioned reliefs and features combine to produce a very complex experience for those starting and growing a business, writes Paul Morton (The Office of Tax Simplification).

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