Tax Articles

Making Waivers of Dividends Work

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 Care

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 Troncs

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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Tax News

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