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Issue: Vol 175, Issue 4495

Issue: Vol 175, Issue 4495

7 Apr 2015
IN THIS ISSUE

Revised visa rules have implications for non-doms’ tax liabilities

Avoid slip-ups when dealing with wills

The new regime for non-resident capital gains tax

It’s time for an evaluation of HMRC’s first ten years

Calculating the liability on concert tickets and costs

Will a cosmetic transfer of funds result in adverse corporation tax consequences?

Will a loan to refurbish a property mean that a trade is being carried on?

Actors, National Insurance, incorporation and the impact of IR35

US taxing rights; At the car wash; Niggling doubt; No longer building

Tax credits Revenue and Customs Brief 7 (2015) explains the new rules for self-employed people who claim the working tax credit. Disregard Regulations Guidance is available on deciding to elect in...
Parliament decided not to legislate for the proposed exemption to income tax for trivial benefits in kind. The decision was made to enable the swift enactment of Finance (No 2) Bill, meaning the...
HMRC have issued Revenue and Customs Brief (RCB) 8 (2015) to expand on their stance on the deduction of VAT on pension fund management costs....

Digital accounts will reduce the administrative burden of tax currently faced by millions of individuals and small businesses, according to the financial secretary to the Treasury, David Gauke.

J Dyson (TC4336)

D Tate (TC4327)

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