This publication is from our archive and no action should be taken in reliance on it without specific legal advice. You can see our latest publications here. Tax Aware Issue 14: June 2021 News SSE: Hiving down before a sale deemed ineffective Simplicity is good but sometimes it comes at a cost, as a taxpayer recently found out in the case of M Group Holdings Limited v HMRC (TC/2019/04839) when losing their claim for tax relief under the substantial shareholding exemption (SSE). News VAT: The end of duty-free shopping in the UK The VAT Retail Export Scheme used to allow overseas visitors buying certain goods in person in the UK to receive a refund of any VAT paid on those goods. The Scheme was abolished on 1 January 2021. News PAYE and Corporate Tax Residence: Issues to consider when international workers work from home in the UK If an employee of an overseas employer is working in the UK, this can give rise to altered PAYE obligations for the employer and employee, and in certain cases could make the employer's profits taxable in the UK. Subscribe Never miss a publication by signing up to our mailing list Subscribe Tax Aware: Subscribe
News SSE: Hiving down before a sale deemed ineffective Simplicity is good but sometimes it comes at a cost, as a taxpayer recently found out in the case of M Group Holdings Limited v HMRC (TC/2019/04839) when losing their claim for tax relief under the substantial shareholding exemption (SSE).
News VAT: The end of duty-free shopping in the UK The VAT Retail Export Scheme used to allow overseas visitors buying certain goods in person in the UK to receive a refund of any VAT paid on those goods. The Scheme was abolished on 1 January 2021.
News PAYE and Corporate Tax Residence: Issues to consider when international workers work from home in the UK If an employee of an overseas employer is working in the UK, this can give rise to altered PAYE obligations for the employer and employee, and in certain cases could make the employer's profits taxable in the UK.