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Publication

International Taxation ; September 2013

Byrne and Carnochan have contributed articles to the September edition of International Taxation. Read 'Commercial Uses of Trusts' and 'The Enactment of a UK 'General Anti-Abuse Rule' GAAR here.
25 September 2013

Publication

Food, Farming and Land Quarterly ; Summer 2013

The latest edition of Food, Farming and Land Quarterly, discussing current issues in the sector.
06 September 2013

Publication

Meeting your ATED obligations

The Annual Tax on Enveloped Dwellings is a new UK tax payable in respect of any UK residential property that was worth more than £2 million on 1 April 2012 and owned by a company from 1 April 2013.
04 September 2013

Furnished Holiday Lets - but no break from Inheritance Tax?

What are the current rules for Business Property Relief for IHT on holiday cottages?
14 August 2013

Keep Calm and GAARy on...

John Barnett (who was a member of the GAAR interim advisory panel) and Ian Carnochan give their views on the GAAR and what it may mean in practice.
14 August 2013

Economic Reality and Paper Returns

A brief on two recently decided cases: one an economic reality argument put forward by HMRC, the second is a reminder that a late filed paper return will attract a penalty even if “corrected” .
08 August 2013

European Court of Justice decisions on VAT

A couple of ECJ decisions on VAT have caught the eye of Tax partner Nigel Popplewell; one on abusive practices and the other whether extraneous activities were VATable.
08 August 2013

Office of Tax Simplification to review Partnership Taxation

The Office of Tax Simplification ('OTS') is to carry out an initial review of partnership taxation by Autumn 2013.
23 July 2013

Inheritance tax free transfers between non-UK domiciliaries and their partners

The inheritance tax (IHT) exempt amount that a UK-domiciled individual can transfer to their non-UK domiciled spouse or civil partner is to increase.
08 July 2013

Inheritance tax – simplifying the charges on trusts

Proposals have been put forward by HMRC to simplify the inheritance tax charges on trusts.
08 July 2013
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Events

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