In this issue, Alistair Spence Clarke explains how Brexit will affect the taxation of Spanish holiday homes, Anita Monteith considers how new digital methods are affecting all aspects of business, Ian Young reports on the 2018 Wyman Symposium and Lynnette Bober explains the tax rules for remitted foreign dividend income.
Cover story: How Brexit will affect the taxation of Spanish holiday homes
Alistair Spence Clarke, founding partner of Spence Clarke & Co., explains how Brexit will affect the taxation of Spanish holiday homes and investments.
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What does the move to digital mean for cash?
Anita Monteith considers how new digital methods, such as blockchain and cryptocurrencies, are affecting all aspects of business.
2018 Wyman Symposium – employment status
Ian Young reports on the 2018 Wyman Symposium, which discussed employment status and tax and national insurance contributions.
Foreign dividends – tax rates and tax credits
Lynnette Bober explains the tax rules for remitted foreign dividend income and how best to fill in the self assessment return for your non-domiciled clients.
Taxing the gig economy – what’s the answer?
Jane Moore reports on the June 2018 meeting of Tax Club, which featured experts Jolyon Maugham QC and EY’s Steve Wade.
Partial surrenders following the Lobler case
Robin Williamson explains how taxpayers can be relieved of ‘wholly disproportionate’ tax liabilities.
|148||Pre-population of bank and building society interest||Tax adminstration|
|149||Claiming the marriage allowance||Personal tax|
|150||Reclaim SDLT and LBTT||Property tax|
|151||IR35: account for revenue gross in the PSC||Business tax|
|152||Share dealing losses: whether trading||Tax administration|
|153||Large businesses: requirement to publish tax strategies||Business tax|
|154||Employment status case turns on mutuality of obligation||Employment tax|
|155||Business relief available for holiday letting business||Personal tax|
|156||Trust registration service – year two||Personal tax|
||Aligning time limits for VAT refund schemes||VAT and duties|
|158||VAT liability on goods supplied on approval||VAT and duties|
|159||Zero-rate treatment of new student flats||Tax administation|
|160||Customs Declaration Service: progress and timetable||Tax adminstration|
|Daily penalties for late filing of SA returns||Tax adminstration|
|162||Requirement to correct: HMRC letters and deadline||Tax adminstration|
|163||Global Tax Enforcement