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Michael Steed looks at the new income tax and NIC rules for OpRAs and asks who the winners and losers are

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Tax voice

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

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Latest Articles

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Scotland Conference

Joanne Walker reports on the Scotland Branch Conference held in Stirling

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Making Tax Digital

Dale Simpson provides a practitioner’s view

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Issues Overview Group

Jon Stride provides an look at the activities of the Issues Overview Group of the CIOT, and how it can help members in practice

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Digital Economy

Bill Dodwell considers the taxation of the digital economy

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State Aid

Matt Stringer explores the design of the FCPE and the EC’s investigation into the regime

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Pensions

Anton Lane considers the commerciality of Qualifying non-UK Pensions

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VAT Registration

Neil Warren considers practical issues about the Budget announcement that the registration threshold will be frozen until at least April 2020

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Cryptocurrencies

Julie Butler and Fred Butler provide an overview of the taxes that can apply to cryptocurrencies

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HMRC Powers

Keith Gordon considers a recent judicial review claim which examines the geographical reach of HMRC’s information powers

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Transactions in securities

Tom Klouda and Andrew Herring consider the broadening in scope of the TiS legislation

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Non-cooperative jurisdiction

Bill Dodwell provides an update on the EU Council of Finance Masters list of non-cooperative jurisdictions

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Tax evasion

Helen Adams considers the findings of research commissioned by HMRC into tax evasion and the sharing economy and what more could be done to improve compliance