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Jason Collins
ARTICLES
DAC 6: Brexit reprieve
DAC 6: Brexit reprieve
Disclosure rules relating to offshore structures
Perilous crossings ahead
A conventional privilege
JASON COLLINS considers whether United Kingdom common law or European Union convention rights are best placed to protect confidential client communications.
Do you know a Mr Big?
JAMES BULLOCK and JASON COLLINS consider the tax implications of the Serious Organised Crime and Police Act 2005.
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
Readers’ forum: Tax implication of undervalue of shares
Readers’ forum: Is there a duty to disclose negligible income?
Readers’ forum: Should VAT be charged on export of goods?
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NEWS
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Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC
In brief: 23 January 2025
DEADLINE DATES
Deadline dates for February 2025
CASES
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Quay wall functioned as plant, not premises
Event met the charitable objectives
Companies had behaved dishonestly
HMRC’s treatment of appeal was reasonable
Taxpayer acted with reasonable care
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This week's opinion: 23 January 2025
Independent schools’ VAT legal challenge fast-tracked
January agent update published
Proposal to destroy original wills abandoned
Delivery drivers latest focus for HMRC