VAT on property construction is acknowledged as one of the most complex areas of VAT. Karen Mulcahy provides an overview of the rules and seeks to offer some practical hints on mitigating VAT costs
Simon Groom with your refresher guide to the rules
Robert Langston provides an outline of the rules in TCGA 1992 s 13 which can attribute the gains of overseas companies to UK shareholders
Erika Jupe considers the practical issues involved in a company raising finance under the EIS and VCT schemes
How to avoid common traps for the unwary in the SDLT code, by Ben Eaton and Katie Leah
Karen Bullen provides your refresher guide
The potential taxation benefits to investors in UK property of partnerships, Real Estate Investment Trusts and Property Authorised Investment Funds are considered by Philip Spencer and Thomas Story
Conor Brindley considers the circumstances under which an employment income tax charge can arise on a share-for-share exchange
Neil Warren examines the issues around MTIC VAT fraud and the importance of the need for a trader to consider the circumstances surrounding transactions
Alasdair Friend and Michael Ingle identify tips and traps for practitioners