Tax Articles

Making Waivers of Dividends WorkMarch 30, 2008

When a company is set up, it is common to divide the shares in it in approximately equal proportions amongst the subscribers. Whether or not...

VAT and Electronic Goods – Take CareAugust 2, 2007

In order to combat ‘missing trader’ fraud, which is estimated to have cost the Exchequer hundreds of millions of pounds, HM Revenue and Customs (HMRC)...

Brief Guide to the Administration of TroncsFebruary 21, 2007

The long-running series of disputes between employers in the hospitality industry and HM Revenue and Customs (HMRC) concerning the taxation of employees’ tips and their...

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