Scottish independence would raise a host of new challenges for the UK tax system. Dominic Robertson considers the likely impact.
What does it mean to ‘subscribe’ for shares? Perminder Gainda and Camilla Grundy discuss McLocklin v HMRC
With the EU audit reforms set to come in over the next year or two, these will have a significant impact on the market for tax compliance and advisory services, especially in the financial sector, writes Peter Carville
HMRC has published guidance on the way interest is calculated, since 19 May 2014, when PAYE payments are made late.
On 13 May, a Public Bill Committee agreed four amendments to Sch 8 (venture capital trusts). These amendments clarify that the changes to prevent recycling of VCT relief through returns of share capital to investors apply only to payments out of share capital raised on or after 6 April 2014.
Loss of EIS relief as a result of merger
Vimal Tilakapala and Anne Powell examine the recent decision in UK v Council of the European Union, in which the CJEU decided that the UK’s legal claim in relation to the EU financial transaction tax was admissible, but premature.
Andrew Goldstone and Victoria Howarth provide an update on recent developments affecting the taxation of private clients.
Jonathan Levy comments on EU proposals to reduce cross-border red tape
Jeff Webber answers a query on whether a loan could be caught as a ‘chargeable payment’ under CTA 2010 s 1088.