rowing team

Jeffrey Owens considers the merits of cooperative programs in improving tax policy

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

Kelly Sizer looks at HMRC’s complaints process and escalation routes
Complaints to HMRC

Kelly Sizer looks at HMRC’s complaints process and escalation routes

Rob Janering looks at why the EU’s ‘four quick fixes’ for supply of cross-border goods should be on your radar
Cross-border VAT

Rob Janering looks at why the EU’s ‘four quick fixes’ for supply of cross-border goods should be on your radar

Keith Gordon reviews the first decision of the Court of Appeal to look at Follower Notices
Follower notices

Keith Gordon reviews the first decision of the Court of Appeal to look at Follower Notices

Flying birds
US Tax Reform

Craig Hillier and Adam Becker provide an overview of recent developments in US tax reform

cogs
Capital allowances

Alun Oliver reviews the capital allowances case of Glais House Care Limited v HMRC

Bill Dodwell provides an update on a recent case affecting corporate residence
Corporate residence

Bill Dodwell provides an update on a recent case affecting corporate residence

money map of the UK
Tax Policy

David Philips explains why a local income tax is worthy of serious consideration

calm elephant
Employment status NICs

Michael Steed wonders if the time has come to rip up the rule book for NICs in respect of employment status

compass and map
Flat rate scheme

The introduction of the ‘limited cost business’ category for the flat rate scheme moved the goalposts for thousands of scheme users. Two years on, Neil Warren considers if and when the scheme still has a useful purpose for small businesses

toy soldiers
Loan Charge

Michael Avient provides insight on the conflict between the right to possessions and the 2019 loan charge

Weightlifter
HMRC Powers

Dawn Register and Matthew Watkins look at how HMRC is strengthening its offshore strategy with the introduction of the new No Safe Havens strategy

Aeroplane looping around
VAT Offshore Looping

Satvi Vepa considers the rules introduced to counter VAT offshore looping