HMRC’s revised DPT guidance is an improvement on the interim version and more clearly delineates the scope of the tax, writes Ben Jones (Eversheds).
HMRC’s guidance on Skandia is a useful starting point, but still leaves considerable uncertainty on one of the highest profile VAT developments for the financial services industry in recent years, write Gary Campbell and Daniel Johnson (Deloitte).
Karen Bowen, a tax director at Francis Clark, answers questions on HMRC's recent change in practice.
Angela Savin (Norton Rose Fulbright) examines HMRC’s recent guidance on its new powers in this year’s Finance Act.
Andrew Goldstone and Victoria Turner review recent developments in the private client sphere
HMRC has issued revised guidance notes for taxing LLP members. George Bull and Malcolm Cook consider whether the taxman listened to the profession’s concerns
Mark Baldwin considers the revised guidance on the new ‘salaried member’ rules, released last week by HMRC, that will treat members of an LLP as an employee for tax purposes in certain circumstances