VAT and the financial services exemption
In his Tax Journal article Kevin Hall reviews the subtle differences which distinguish taxable supplies from exempt supplies in the financial services industry. Continue reading
Our News
Business property relief on short-term cash deposits
In his Tax Journal article Lawrence Adair considers how cash held in a company can be a thorny issue for BPR purposes. Continue reading
The Breakfast Tax Briefing
Your invitation to the next Tax Breakfast Briefing on 11 June 2013. Continue reading
Carelessness and the new penalty regime
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
Capital allowances transitioning
In her Tax Journal article, Paula Tallon looks at the transitional rules for AIA. Continue reading
Annual Conference 2013 – Tax planning for UK properties
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
What evidence is required to support an input VAT claim?
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)
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
The Breakfast Tax Briefing
Your invitation to the next Tax Breakfast Briefing on 16 April 2013. Continue reading
Corporate taxation of residential property
In her Tax Journal article, Priya Dutta answers a query on the taxation of high value residential property held by a company. Continue reading