Deceased and decreased
The two-year low £/€ exchange rate may be on your radar but if you’re an executor have you considered the possibility of reducing an inheritance tax charge?
UK hybrid legislation: the US Check the Box rules, and whether there is an impact on the Cost Plus basis of rewarding the UK subsidiary
I’ve been thinking recently about writing a screenplay. This one’s a 3 part Sunday night courtroom drama that I reckon the BBC’s a sure thing to snap up.
UBER – avoidance (or not) and other issues
There was in an interesting article in the Sunday Times that suggests UBER’s business model leads to a multi-million VAT loss to the Treasury annually.
TAAR gets under the Spotlight
In February 2019 HMRC issued Spotlight 47, aimed at dealing with perceived circumventions of the Targeted Anti-Avoidance Rule (TAAR) introduced in 2016 to tackle tax avoidance using phoenixism. The ICAEW and CIOT recently met HMRC to get a better understanding of the Spotlight.