Since 1927 the leading authority on tax law, practice and administration

Nick Beresford

Nick Beresford is assistant tax manager at Mark Davies & Associates. Tel: 020 3008 8100 or email: NBeresford@mdaviesassociates.com.

ARTICLES

How pre-UK residence offshore income and gains of a non-domiciled individual can remain outside of the UK tax net.

Why non-dom private equity managers may not be happy with the proposals for carried interest.

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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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NEWS

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

Third slide

Deadline dates for December 2024

CASES

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

MOST POPULAR

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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