Issue : Vol 187, Issue 4775

Corporate tax avoidance – consigned to the past?

Trusts: what next?

Tariffs trap

Down and out?

Lure of the Emerald Isle

Correspondence from Taxation readers on time to pay and the suggestion of a wealth tax.

Life interest shares of deceased beneficiaries.

Capital treatment on buy back and demerger.

CAA 2001, s 198 election on tenant’s fixtures.

VAT issues with property sale to developer.

Trust gains Disposal of assets on life tenant’s death. I act for a trust whose life tenant died in May 2020. I appreciate that gains up to the life tenant’s death are chargeable on the...

The government has repealed all but one of the reporting hallmarks under the UK regulations implementing EU Council Directive 2018/822 on the reporting of cross-border tax arrangements (DAC6). The...

HMRC has launched a consultation on a proposed revision of the rules for apportioning the consideration between supplies with mixed liabilities in a single transaction.Value shifting can take place...

HMRC is consulting on proposed changes to penalties that may be charged to taxpayers who are issued follower notices as a result of using avoidance schemes.The proposals would:reduce the penalty rate...

The government has confirmed that the new reverse charge rules for builders will take effect on 1 March 2021. The aim of the new rules is to reduce missing trader VAT fraud in the construction...