CIS

FTT dismisses taxpayer’s public law arguments against CIS determinations.

CA decides HMRC should interpret CIS legislation more flexibly.

Chris Nyland

Embedding the construction industry scheme into the VAT domestic reverse charge wasn’t a wise move, writes Chris Nyland (Scammell & Nyland).

Jason Collins

The draft provisions contain a number of measures related to enforcement and HMRC powers. Jason Collins (Pinsent Masons) takes a look.

Your guide to the key measures from the Budget, provided by Lexis®PSL Tax and Lexis®PSL Private Client.

EDITOR'S PICK

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

1 /7

SDLT: gardens, grounds and grazing

Max Schofield

2 /7

Much ado about non-doms: the new policy paper

Helen McGhee , Lynnette Bober

3 /7

A capital blow for deducting management expenses

Kyle O'Sullivan

4 /7

VAT on private school fees: 10 takeaways

Etienne Wong

5 /7

The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

6 /7

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett , Gabrielle Van der Haegen

7 /7

Reform of the international tax architecture: the UN fails to reach consensus

Philip Baker KC

SDLT: gardens, grounds and grazing

Max Schofield

Much ado about non-doms: the new policy paper

Helen McGhee , Lynnette Bober

A capital blow for deducting management expenses

Kyle O'Sullivan

VAT on private school fees: 10 takeaways

Etienne Wong

The new Labour government: challenges and opportunities

David Gauke , Bezhan Salehy

Beneficial ownership: practical applications

Helen Buchanan , Matthew Everett

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EDITOR'S PICK