Alison Lobb and Jennifer Breeze examine the OECD Consultation Document ‘Addressing the Tax Challenges of the Digitalisation of the Economy’

Alison Lobb and Jennifer Breeze examine the OECD Consultation Document ‘Addressing the Tax Challenges of the Digitalisation of the Economy’

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Tax voice

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

Employment Taxes Voice - Issue 4

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ATT
Richard Wild
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Technical Team

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Keith Gordon looks at a case which considers the employment status of educational staff engaged by the National Gallery
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Keith Gordon looks at a case which considers the employment status of educational staff engaged by the National Gallery

Bill Dodwell considers the meaning of simplification in tax
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Bill Dodwell considers the meaning of simplification in tax

Harriet Brown considers HMRC’s information powers in an international context
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Harriet Brown considers HMRC’s information powers in an international context

Neil Warren considers how much input tax can be claimed on some expenses where HMRC might argue that the cost partly or wholly relates to non-business or private use
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Neil Warren considers how much input tax can be claimed on some expenses where HMRC might argue that the cost partly or wholly relates to non-business or private use

Lucy Jones provides guidance on how Lean efficiency philosophies can be applied to tax models
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Lucy Jones provides guidance on how Lean efficiency philosophies can be applied to tax models

Peter Stoddart details the new Structures and Buildings Allowance announced in Budget 2018 and what was learnt from recent consultations with HMRC on the new allowance
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Peter Stoddart details the new Structures and Buildings Allowance announced in Budget 2018 and what was learnt from recent consultations with HMRC on the new allowance

Paul Morton shares his personal views on tax simplification
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Paul Morton shares his personal views on tax simplification

Ritchie Tout and Anne Smith look at the devolution of the UK tax system with the introduction of Welsh income tax
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Ritchie Tout and Anne Smith look at the devolution of the UK tax system with the introduction of Welsh income tax

Tarlochan Lall looks at the likelihood of a no deal Brexit, and what that means for us
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Tarlochan Lall looks at the likelihood of a no deal Brexit, and what that means for us

Steve Wade identifies a range of issues with the HMRC Check Employment Status for Tax (CEST) tool
Employment Taxes Voice

Steve Wade identifies a range of issues with the HMRC Check Employment Status for Tax (CEST) tool

Off-payroll working – preparing for the changes in April 2020
Employment Taxes Voice

Rob Woodward looks at the potential impact of the changes to off-payroll working and the impact on agencies

mandatory changes to payslips
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Steve Wade sets out the key changes