Alan Pink considers the meaning of the vague term ‘transactions in securities’, which is crucial for the interpretation of the anti-tax avoidance rules.
If a business provides a canteen for staff, VAT is due on what the business actually charges for the meals, etc. If a business charges the market rate, VAT would be due in the normal way. Andrew Needham looks at the VAT consequences of providing free meals and other perks to staff.
Iain Rankin explores potential ways to overcome the tax and finance challenges that make the decision to incorporate not as straightforward as some landlords believe.
Sarah Bradford explains how the updated ‘check employment status for tax’ tool can be used to make status determinations for the purpose of the extended off-payroll working rules.
Mark McLaughlin reviews two recent important tax cases:
Non-UK domicile status can be valuable in terms of sheltering an individual’s estate from IHT. The TACS Partnership highlights some potential inheritance tax traps relating to domicile.
Inheritance tax (IHT) arising on lifetime gifts or death may be mitigated by a variety of reliefs and exemptions. Malcolm Finney looks at a valuable but often overlooked inheritance tax exemption.