Issue: Vol 165, Issue 4257

How has the revamped regime for non-domiciliaries settled in? RICHARD HOLME and PAULA BASLEIGH find out

LIZ BRIDGE lays her cards on the table in support of HMRC’s proposals to deal with the issue of false self-employment in the construction industry

KEITH M GORDON and JOSEPH H HOWARD look at the Hastings-Bass principle in relation to the High Court decision in Futter

NEIL WARREN investigates an important rule that means some businesses must stop using the flat rate scheme

A UK resident had been the beneficiary of a Liechtenstein trust for 20 years, but distributions had not been declared. This was declared under the offshore disclosure facility, but the Liechtenstein...

Two companies operate under common control and share staff between them. What are the tax, NIC and VAT issues that might arise?

A medium-sized non-resident company owns a portfolio of properties in the UK and incurred a loan to purchase them. A breach in the banking covenant means professional fees have been incurred

A trust allowed some of its properties to be used as security for a loan to the settlor. The settlor is now in financial difficulties

Calculating the gain on immoveable property; goodwill on incorporation; business property relief on shares; VAT liability on professional fees

Includes explanation of what HMRC mean by annual turnover

Updated info

Updated and amended

Protocol amends the Convention on Mutual Administrative Assistance in Tax Matters

Handbook updated with new sections

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