monopoly

Dominic Lawrance considers the tax implications of foreign domiciliaries buying UK real estate and looks at the different structures possible

Professional Skills
Helping to ensure tax professionals build and maintain their expertise by keeping up to date with recent developments in the tax world.
Professional Standards
Guidance to help members uphold the high professional and ethical standards of the Chartered Institute of Taxation.

Tax voice

Tax Voice is a specialist, technical supplement from our sub-committees.

Employment Taxes Voice - Issue 4

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Welcomes
Ray McCann
Ray McCann
CIOT
Tracy Easman
Tracy Easman
ATT
Richard Wild
Richard Wild
Technical Team

Latest Articles

looking through a microscope
Import VAT

Alan McLintock examines who, in principle, is entitled under VAT law to recover import VAT

Alex Helliwell, Andy Lymer and Lynne Oats look beyond the GAAR to loan relationship avoidance
Loan Relationship TAAR

Alex Helliwell , Andy Lymer and Lynne Oats look beyond the GAAR to loan relationship avoidance

Keith Gordon looks at a case where a taxpayer sought to notify an appeal to the Tribunal long after HMRC had closed their files
Appeals

Keith Gordon looks at a case where a taxpayer sought to notify an appeal to the Tribunal long after HMRC had closed their files

Patrick Crookes and Jimmy Davies look at the introduction of the VAT domestic reverse charge for building and construction services
Construction Industry Scheme

Patrick Crookes and Jimmy Davies look at the introduction of the VAT domestic reverse charge for building and construction services

divorce
Divorce

Anton Lane looks at the tax issues that may need to be considered when a couple is divorcing

Matt Stringer considers the most recent developments to the diverted profits tax
Diverted profits tax

Matt Stringer considers the most recent developments to the diverted profits tax

Caroline Walton, Nigel Holmes and Raj Ghose look  at the misconceptions around the Patent Box, and provide clarity on the benefits
Patent box

Caroline Walton, Nigel Holmes and Raj Ghose look at the misconceptions around the Patent Box, and provide clarity on the benefits

ship in turbulent water
Property tax

Robert Pullen and Denise Yau provide an update on recent developments affecting the taxation of UK property

US-UK-flag-Parliament
US Taxation

Joshua Ashman provides guidance on what US expats living in the UK should know about the US taxation of UK SIPPs

growing-plant
Small business

Bill Dodwell explains the recommendations from the recent OTS review of lifetime events for small businesses

Aude Delechat-Patel and  Paula Ruffell provide guidance on achieving relief from transfer pricing double taxation
Transfer pricing

Aude Delechat-Patel and Paula Ruffell provide guidance on achieving relief from transfer pricing double taxation

Stephen Woodhouse and Charlotte Fleck consider the recent changes to Entrepreneurs’ Relief over the past year
Entrepreneurs' Relief

Stephen Woodhouse and Charlotte Fleck consider the recent changes to Entrepreneurs’ Relief over the past year