3/12/2021 12:00:00 AM The difficulties with deeming - VAT, groups and time of supply By Ed Milliner Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation....
6/12/2020 8:15:09 AM LLPs and tax transparency By Zoe Andrews Limited liability partnerships are bodies corporate with a legal personality separate from that of their members. But an LLP which...
5/21/2020 3:45:03 PM How far does the fiction of a deeming provision extend? By Zoe Andrews Not far enough to let the taxpayer escape UK tax under the UK/South Africa Tax Treaty, according to the Supreme Court in Fowler v HMRC....