In his Tax Journal article John Hood considers the options available to a taxpayer facing a penalty for careless behaviour and how the penalty can either be avoided or suspended. Continue reading →

In her Tax Journal article, Paula Tallon looks at the transitional rules for AIA. Continue reading →

We are delighted to announce Gabelle’s 2013 Annual Conference to be held on 14 May at Arundel House. We are particularly pleased to confirm Anne Redston of Temple Tax Chambers as our keynote speaker.  As both Visiting Professor of Tax Law at King’s … Continue reading →

HMRC regularly inspects the evidence supporting input VAT claims. We summarise the rules to help practitioners ensure the supporting evidence is adequate. Continue reading →

The General Anti-Abuse Rule (GAAR) will take effect from the date Finance Act 2013 receives Royal Assent. Further guidance was published on 21 March 2013. Continue reading →

Your invitation to the next Tax Breakfast Briefing on 16 April 2013. Continue reading →

In her Tax Journal article, Priya Dutta answers a query on the taxation of high value residential property held by a company. Continue reading →

The draft Finance Bill published on 11 December 2012 contained draft CGT legislation relating to the new employee shareholder status whereby, in exchange for giving up certain employment rights, employees will receive shares exempt from future capital gains tax. Martin Mann provides an update on this new arrangement. Continue reading →

In their Tax Journal article, Kevin Hall and Vaughn Chown guide the reader through several common scenarios involving cross-border transactions, including which VAT forms to complete and issues which often arise in practice. Continue reading →

In their Taxation article Paul Howard and Ian Maston look at the differences between business property relief and entrepreneurs’ relief. Continue reading →