Issue : Vol 193, Issue 4945

Why a statutory employment test?

It’s time to invest in tax technologists

Paving the path to the patent box.

Meeting points

John Shallcross discusses the Suterwalla case for stamp duty land tax on mixed property where the buyer granted a lease.

Sir Stephen Oliver’s musical prowess and professional achievements were impressive – and just a small part of what made him a great man and an asset to the tax...

Remember the benefits of a voluntary VAT registration.

Husband and wife partnership.

Capital gains tax

Medical practitioner

Retirement village

Does stamp duty or SDLT arise on transfer of assets? My client is considering the transfer of some of his assets to family and business associates, but I am a little unsure of the stamp duty and stamp...

HMRC has launched a new VAT registration estimator tool.The tool allows businesses to input relevant data and experiment with different input and output figures – it is meant to help small...

HMRC figures published on 9 July show that the estimated number of non-domiciled taxpayers rose to 74,000 in the tax year ending 2023, due in part to the forthcoming abolition of the regime under the...

The Institute of Chartered Accountants in England and Wales (ICAEW) has warned taxpayers who have overpaid income tax that, from now on, they will need to request their repayment.HMRC is checking the...