Peter Vaines

London

Contributor at Tax Journal

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Articles

Taxing rubbish: proposed overhaul of the landfill tax regime

3 days ago | taxjournal.com | David Pickstone |Anastasia Nourescu |Dan Neidle |Peter Vaines

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The clock is ticking on President Trump’s Tax Bill

3 weeks ago | taxjournal.com | Andrew Solomon |Peter Vaines |Veronica McMahon |Andrew Marr

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R (on the application of Rettig Heating Group UK Ltd (in liquidation)) v HMRC

3 weeks ago | taxjournal.com | Peter Vaines |Veronica McMahon |Andrew Marr

In R (on the application of Rettig Heating Group UK Ltd (in liquidation)) v HMRC [2025] UKUT 143 (TCC) (6 May) the Upper Tribunal (UT) decided that HMRC lawfully refused the taxpayer’s claim to set off a non-trading loan relationship deficit (NTLRD) against profits for an accounting period that ended more than 18 years before the claim was made.
Proposals targeting promoters of avoidance risk ‘eroding trust in the tax system’, says the ICAEW

3 weeks ago | taxjournal.com | Peter Vaines |Veronica McMahon |Andrew Marr

The operation of the tax advice and compliance market in the UK could be adversely affected if the Government proceeds with its measures to tackle a small number of tax advisers who facilitate non-compliance according to the ICAEW.
E-invoicing should be phased in, says ATT

3 weeks ago | taxjournal.com | Peter Vaines |Veronica McMahon |Andrew Marr

The ATT is urging the UK Government to proceed cautiously with any move towards mandatory e-invoicing suggesting that digital invoicing should remain voluntary while the necessary infrastructure is put in place and any issues ironed out. A phased introduction could then be implemented on a mandatory basis starting with larger businesses. The HMRC consultation on e-invoicing closed on 7 May 2025.
Tariffs: a history of American protectionism

1 month ago | taxjournal.com | Duncan Weldon |Andrew Marr |David Whiscombe |Peter Vaines

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Equitable ownership and VAT: legal mysteries and potential answers

1 month ago | taxjournal.com | Fabian Barth |Peter Vaines |Veronica McMahon |Andrew Marr

Earlier this year Lord Briggs gave a public lecture at the University of Cambridge in which he staunchly defended the orthodox theory on the nature of equitable ownership. Pursuant thereto the beneficiaries under most trusts have proprietary rights in the underlying assets that form the subject of the trust as opposed to just holding personal rights against the trustees.
Challenging the NICs Bill

1 month ago | taxjournal.com | Peter Vaines |Veronica McMahon |Andrew Marr

In choosing to raise employers’ national insurance contributions as the main mechanism to raise taxes the Chancellor Rachel Reeves took a wrong turn. National insurance is a tax on employment. Increasing it will other things being equal reduce employment or even worse make smaller organisations unviable. It was also an attack on business especially those dependent on workers at the lower end of the pay scale.
Employment Related Securities Bulletin 60

1 month ago | taxjournal.com | Peter Vaines |Veronica McMahon |Andrew Marr

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The Reserved Investor Fund: a practitioner guide

1 month ago | taxjournal.com | Paul Shaw |Peter Vaines |Veronica McMahon |Andrew Marr

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