Articles
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1 week ago |
taxjournal.com | Emily Au |Heather Self |Chris Etherington |Veronica McMahon
Q: Why should you never play hide-and-seek with tax litigators? A: Because they’re experts at finding the loopholes and the grey spaces!Readers of Tax Journal may be relieved to know that this joke was not the authors’ original wit but rather generated by AI. Humour may not be its strong suit but AI innovations hold great promise and risk for tax administration and disputes.
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Nov 8, 2023 |
taxjournal.com | Emily Au |David Whiscombe |Nick Thornton |Heather Self
Home >Articles > Benefits in kind: when are assets ‘made available’? Benefits in kind: when are assets ‘made available’? © Copyright LexisNexis 2023. All rights reserved. 8 November 2023 Speed read The broad remit of the benefits code encompasses assets made available to employees or directors, even where those assets have not been transferred; and case law has confirmed that assets provided for business use may still constitute a taxable benefit.
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Sep 13, 2023 |
taxjournal.com | Emily Au |Peter Vaines |Anastasia Nourescu |Chris Etherington
What is a ‘capital’ stake in an LLP ? © Copyright LexisNexis 2023. All rights reserved. 13 September 2023 Speed read HMRC have been targeting limited liability partnerships and their members’ interests whether pursuant to the mixed member rules applicable to LLPs various anti-avoidance provisions or otherwise.
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