HMRC: Time to Pay

Most tax professionals and many taxpayers will be familiar with the concept of ‘time to pay’ (TTP) arrangements with HM Revenue and Customs (HMRC). The basic position of HMRC is that tax is payable... Read more

Loan relationships – When is a loan not a loan?

The loan relationships provisions for companies have been around since 1996, and it is fair to say that the legislation overall is complex. However, it is not normally difficult to identify a loan... Read more

Loans to Traders

An article by Mark McLaughlin Read more

HMRC Guidance

By Mark McLaughlin Taxpayers (and advisers) strive for certainty when dealing with tax issues. The legislation is often unclear, and taxpayers may therefore resort to seeking comfort from guidance... Read more

Income vs Capital

By Mark McLaughlin Read more

VAT recovery on entertainment of overseas customers allowed

In Revenue & Customs Brief 44/10, HMRC announced that it had reviewed its policy on the treatment of business entertainment provided to overseas customers in light of the ECJ decision in Danfoss and... Read more

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