Issue : Vol 180, Issue 4628

Important to consult on principles

Stick to the facts

Santa’s clauses

The multinational question

Gift folly

In the spirit of Christmas

A Taxmas Carol

The Office of Tax Simplification thinks the high VAT threshold has a distortionary effect on business.

Claiming losses in relation to a foreign misappropriated property investment.

The treatment of varying dividends on different classes of shares.

Can tax relief be claimed on a garden shed used for business purposes?

VAT position on goods exported to Ireland via Leeds.

Reluctant return; Property project; Charitable event; Flight of fancy

HMRC confirms it will adopt a points-based model in phases.

Advantages for businesses importing goods from EU.