The newly reformed tax on carried interest will subject carried interest to the payments on account regime. Ceinwen Rees and Frankie Beetham (Kirkland & Ellis) set out some of the key practical considerations....
Ashley Greenbank (Devereux Chambers) explains why form matters.
How do random number generators work?
Taxpayer breached the extraction of value rule for business investment relief purposes
Bezhan Salehy, Rebecca Rose and Elvira Colomer Fatjo (Macfarlanes) take a practical look at UK interest withholding tax, highlighting common compliance pitfalls, HMRC’s approach and emerging complexities....
Disguised remuneration schemes, end users and judicial review: It is now accepted that most, if not all, disguised remuneration schemes involving the making of loans to employees via an employee benefit trust do not work and that the arrangements...
How HMRC have more than doubled their compliance yield.
Latest case hearing dates and appeals.
HMRC’s guidance, How late payment penalties work if you pay VAT late, has been updated to reflect the 3% penalties for tax overdue at days 15 and 30 (the two phases of the ‘first late-payment penalty’) and 10% where tax is overdue by 31 days or more....
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