The Tax Brief looks in depth at the taxation of broadcasters and their personal service companies and it sets out ways by which practitioners can give themselves the best chance of winning these cases. It also considers the propensity for governments to introduce retrospective legislation such as the forestalling provisions in relation to Entrepreneurs’ Relief. Finally, it includes a litigation tip on the use of witness statements and then an opinion piece on whether HMRC’s review process is fit for purpose.
For further information, please contact our Practice Managers