Group relief and the appointment of a receiver
Film scheme – taxpayer not trading
Are hire-purchase agreements supplies of goods?
Input tax recovery and partially exempt traders
Rectification of HMRC’s mistake
The Trump administration has published its tax reform plans under the heading ‘Unified framework for fixing our broken tax code’. Besides cutting headline tax rates, the framework would move the existing US ‘worldwide’ tax system to a territorial model.
The Office of Tax Simplification has published a call for evidence as it starts its review on capital allowances (CAs) and depreciation.
Asset management and private equity firms view the UK as the second riskiest market in which to do business after China, according to research commissioned by global law firm Ropes & Gray.
HMRC is to extend for a further month, until November 2017, the suspension of its national minimum wage enforcement activity over ‘sleep-in’ shifts in the social care sector.
HMRC has added ‘Spotlight 41’ to its targeted list of tax avoidance schemes, concerning the Supreme Court decision in RFC 2012 plc (in liquidation) (formerly Rangers Football Club plc) v Advocate General for Scotland [2017] STC 1556, involving employee benefit trusts.