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Sharron West provides an update on how MTD will affect small and micro businesses

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Tax voice

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

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Graham Batty
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John Preston
CIOT
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Technical Team

Latest Articles

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Oil and gas taxation

Claire Angell and Amy Hunt consider the oil tax regime

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Payments by online platforms

Bill Dodwell considers the impact of the Hargreaves Lansdown case on whether payments by an online platform to its investors should be subject to income tax

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Coporation tax loss relief

Joe Brough provides a back to basics guide to corporation tax loss relief

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Demergers

Kiret Singh looks at the real issues faced when dealing with demergers

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Reasonable excuse

Michael Steed looks at the shifting landscape regarding mental health awareness and asks if there are any discernible trends in tribunal decisions, pressure from the media, or HMRC policy as to what constitutes a ‘reasonable excuse’

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Accelerated payment notices

Ross Birkbeck considers the effect of recent cases on Accelerated Payment Notices

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Cryptocurrencies

Jon Claypole and Ezra Dulberg highlight the many challenges in store for the taxation of cryptocurrencies

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Input tax

Neil Warren explains when input tax claimed or not claimed by a business might need to be adjusted in the future if it changes its intentions

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Discovery Assessments

Keith Gordon considers a recent Upper Tribunal case which revisits the question as to when a discovery assessment is valid

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Tax Psychology

Andy Lymer considers the influence of nudge theory in tax policy

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Stamp Duty

Georgina West provides an overview of the recent Air Berlin case on stamp duty in the context of clearance services and depositaries

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Internationally Mobile Employees

Robert Salter highlights the challenges that can arise for employers with employees working across other European countries