Education, education, education
One of the most common comments by those who have been involved in an unsuccessful tax scheme is that they didn’t unders...
What is the true cost?
One of the wider issues in taxation is the extent to which costs may be deducted from investment income and gains....
A simpler way of giving
In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. The key par...
Location, location, location
Corporate residence has traditionally not been a fertile ground for HMRC.
Lifetime events
The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissio...
Counting reliefs
The very first project from the brand new Office of Tax Simplification looked at tax reliefs
What does Simplification mean?
The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it mi...
Better Budgets
On 12 February, Her Majesty the Queen gave Royal Assent to Finance Act 2019.
The dawn of the multilateral convention
On 1 January 2019, some of the changes to double tax treaties arising from the Base Erosion and Profit Shifting project ...
Critical importance
There’s widespread acknowledgment that the guidance produced by HMRC is of critical importance in reducing the complexit...