...

Tax on Foreign Income

If you are resident and living in the UK you will pay your tax on income, wherever it comes from, on an arising basis. That means you will pay the tax due for the year in which the income was created. It is not affected by whether you bring that income to the UK or not.

Read More »

VAT Membership Cards

The core of the appellants’ argument is that the various agreements, when properly analysed, show that the Deal Partners are making supplies to Free time, leading to an input tax credit in its hands.

Read More »

Main Residence Relief

A recent decision by the First-tier tax tribunal confirmed that there is no minimum period of residence that is needed to secure main residence relief – what matters is that there has been a period of residence as the only or main home.

Read More »