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Lisa Spearman

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Not such a safe haven?
What does the future hold for non-domiciliary tax, asks LISA SPEARMAN
08 June 2010
Special Commissioners - Flip-Flop Succeeds

LISA SPEARMAN considers the recent Special Commissioners' decision in Mr Tee.

 

IN THE FIRST case of its kind, an old-style 'flip-flop' arrangement has been successfully defended. The Special Commissioners, Dr Avery Jones and Malcolm Gammie found for the taxpayer on all arguments.

02 October 2002
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Readers’ forum: Impact of voluntary restitution on taxpayers Practice tip: January struggles Readers’ forum: Should we add student loan repayments in disclosure? Readers’ forum: Claiming capital allowances on equipment upgrade Readers’ forum: Is there VAT on furniture insurance?
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High level of claim refusal may deter claimants Employers seeking ways to mitigate NI increase Registration: teething problems for private schools Non-doms not deterred by 2017 deemed domicile reforms In brief: 21 November 2024
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Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights Failure to seek time-to-pay arrangement Overturned warrant does not guarantee return of documents
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Readers’ forum: Impact of voluntary restitution on taxpayers This week's opinion: 21 November 2024 Office servicing business is not a trade Retrospective application of apportioning a mixed supply No infringement of human rights
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