David Hammal and Adrian Rudd consider  the impact of the UK’s participation in the  EU Mandatory Disclosure Regime, known as DAC 6

David Hammal and Adrian Rudd consider the impact of the UK’s participation in the EU Mandatory Disclosure Regime, known as DAC 6

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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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Welcomes
Glyn Fullelove
Glyn Fullelove
Jeremy Coker
Jeremy Coker
Richard Wild
Richard Wild
Technical Team

Latest Articles

Gordon Buist considers the definition of a ‘personal company’ for the purposes of entrepreneurs’ relief
Entrepreneurs' Relief

Gordon Buist considers the definition of a ‘personal company’ for the purposes of entrepreneurs’ relief

Bill Dodwell considers what the statistics can show us about our tax policy
Statistics

Bill Dodwell considers what the statistics can show us about our tax policy

Keith Gordon discusses a recent Court of Appeal decision concerning carry-back claims and how taxpayers can challenge HMRC’s view of the law
Self Employment

Keith Gordon discusses a recent Court of Appeal decision concerning carry-back claims and how taxpayers can challenge HMRC’s view of the law

The payment and administration of capital gains tax is changing from April 2020, writes Jacquelyn Kimber. Are you ready?
Capital Gains Tax

The payment and administration of capital gains tax is changing from April 2020, writes Jacquelyn Kimber . Are you ready?

Non-resident landlords

Caroline McCabe considers the impact of bringing non-resident companies into the charge to corporation tax on UK property rental income from 6 April 2020

Anthony Nixon explores complexities of the residence nil rate band and how you can maximise the relief
Inheritance tax

Anthony Nixon explores complexities of the residence nil rate band and how you can maximise the relief

Michelle Robinson considers some points of uncertainty in a round-up of recent cases tackling entrepreneurs’ relief
Entrepreneurs' Relief

Michelle Robinson considers some points of uncertainty in a round-up of recent cases tackling entrepreneurs’ relief

Kate Upcraft considers the complexities involved in off-payroll working
Off-payroll working

Kate Upcraft considers the complexities involved in off-payroll working

Neil Warren goes back to basics to explain how and when the reverse charge system applies in the UK VAT system
Back to basics

Neil Warren goes back to basics to explain how and when the reverse charge system applies in the UK VAT system

Calculating SDLT rates on property purchases by individuals can be a complex business,  explains Jo White
SDLT

Calculating SDLT rates on property purchases by individuals can be a complex business, explains Jo White

technology
Tax Technology

Tom Churton asks how tax departments can use technology to improve their processes and prepare for the future

Bill Dodwell asks whether tax reporting for the self-employed and residential landlords can be simplified
Tax Reporting

Bill Dodwell asks whether tax reporting for the self-employed and residential landlords can be simplified