Tax

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A common question is whether output tax is due on overpayments made by customers, where the supplier keeps the money. Neil Warren considers...
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The card game bridge should be categorised as a sport and players should not be charged VAT to enter competitions, a top lawyer advising...
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Julie Cameron reviews a case which examined whether an LLP set up to win the America’s Cup was trading, and if so, whether its losses could...
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Samantha Mann, the CIPP’s senior policy and research officer, asks whether the rules for taxation of employee expenses are fit for purpose...
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