Issue : Vol 191, Issue 4883

No escaping from tax even at the cinema

Celebrating the nation’s favourite tax

An inspector calls

Ours not to reason why

What’s that for?

VAT: a very arbitrary tax

Input tax windfall

Membership boom

Travelling in style

Meal deal

Should client’s tax return show disposal of Paris home? A client (UK tax resident), who owns a residential property in Paris, undertook a ‘usufruct’ in France, ie transferring...

Taxation is delighted to announce the shortlist for the 2023 Taxation Awards.Congratulations to all those included on the list and commiserations to those who didn’t make it this year, we do...

Key dates for your diary.

HMRC has updated its guidance on selling or closing a company to include information about when a dissolved company has been struck off the Companies House register. It confirms that, because the...

The government is exploring whether a carbon border adjustment mechanism (CBAM) would be a suitable policy measure to mitigate carbon leakage risk in the future. A CBAM would apply to imported...