First-tier Tribunal rules and procedures – and a judge’s perspective
The impact of globalisation of tax, as seen from a PAC-led conference
Tread carefully when buying commercial property
A problem for organisations that trade through charitable subsidiaries
Is a German parent company correct to charge VAT on UK subcontract work?
Ascertaining capital allowances pooling requirements on a building to be sold
Property effect; Entrepreneurs’ relief; Swiss tax recovery; Softly, softly
Can previous non-business use be ignored in a capital gains tax entrepreneurs’ relief claim?
Is the value of shares in a subsidiary eligible for business property relief?
Gap in tax estimated at €177bn
Shields v CRC, Upper Tribunal (Tax and Chancery Chamber)