Issue : Vol 183, Issue 4695

The GAAR is not an alternative for a TAAR

Construction credit

A matter of months

Share dilutions

Digital direction

Concord or discord?

Entitlement to tax relief if a property is raffled

House in orderIHT implications of German wife obtaining UK citizenship.My client, who is retired and is a UK citizen, has recently married a German citizen. He spends time both in the UK and in...

An Information Commissioner’s Office (ICO) investigation into HMRC’s voice ID service was prompted by a complaint from Big Brother Watch about the department’s conduct. The...

HMRC has revised Notice 700/22: Making Tax Digital for VAT with new information on keeping digital records in relation to supplier statements, petty cash transactions and charity fundraising events....

Letters from HMRC to taxpayers in connection with the exchange of information under the Common Reporting Standard (CRS) are often inaccurate and can be intimidating, according to Blick...

The Scottish government has decided not to proceed with a long-standing policy to make a 50% reduction in air departure tax at the start of the next financial year.Finance Secretary Derek Mackay said...