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Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
The government is exploring taxing certain non-resident companies under corporation tax. Philip Spencer and Robin Hutton (BDO) consider the possible implications.
 
Ian Maston (Mastoni Tax) answers a query on whether a gift of shares in a family company could unintentionally increase the family’s tax burden.
 

Linda Adelson answers a query on VAT implications of letting to a serviced accommodation provider.

Nick McChesney answers a query on VAT registration for a UK online business marketing stays in overseas serviced apartments.

In the case of Healy, an actor who rented a flat close to a theatre where he was performing in a long-running production, sought a tax deduction for his rental costs. Peter Vaines considers the decision of the Upper Tribunal and whether the duality of purpose test actually applies.

Jeff Webber answers a query on ATED property rental business relief.

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