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Tax voice

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

Employment Taxes Voice – March 2018

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Welcomes
Chris Mattos
Editor-in-chief
Graham Batty
ATT
John Preston
John Preston
CIOT
Richard Wild
Technical Team

Latest Articles

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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

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Disguised Remuneration

Helen Adams and Sarah Stenton examine why users of Disguised Remuneration arrangements need to carefully consider their options before the 31 May 2018 settlement registration deadline

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Charitable giving

Anthony Nixon explores some tax reliefs for charitable giving

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Family Investment Companies

Jo White provides an overview of the benefits and issues facing Family Investment Companies

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Tax Transparency

Alex Henderson and Natalie Martin consider the range of initiatives introduced to increase transparency

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Discounted Gift Trusts

Lindsey Holmes looks at the benefits offered by discounted gift trusts

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VAT and TOMS

Sue Rathmell considers the effect of Brexit on the Tour Operators Margin Scheme

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Appeals

Keith Gordon considers a recent Tribunal case where an appeal against penalties for late tax returns yields an unexpected outcome

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Historic taxes

Helen Thornley provides a history lesson on the taxation of sugar

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Welsh taxes

Bill Dodwell considers the future of Welsh tax policy