Features

Local-authority-trading-companies
Indirect Tax Voice
7 August 2018

Ian Harris delves deeper into what is a non-taxable person

taxation-salaried-individuals-employees-India
ADIT Voice
2 August 2018

Ram Iyer provides an insight into taxation of salaried individuals

office-tax-simplification-business-lifecycle
Office for Tax Simplification
1 August 2018

Paul Morton and Andy Richens provide an overview of the OTS report on the business lifecycle and discuss their recommendations

corporate-governance-transfer-pricing-risk
Transfer pricing
1 August 2018

Paul Sutton examines how corporate governance flaws exacerbate transfer pricing risks

enterprise-investment-scheme-cases
Enterprise Investment Scheme
1 August 2018

Bill Dodwell considers recent cases in which one relief has been contingent on another

UK-R&D-regime
Research & Development
1 August 2018

Tom Haberfield and Martin Hook consider how the UK R&D tax regime can be improved

VAT-issues-accountancy-practice-commercial-building-sell
VAT and property
1 August 2018

Neil Warren considers the VAT issues relevant to an accountancy practice that decides to sell a commercial building that it owns

HMRC-contract-settlement-formally-concluded
Contract settlement
1 August 2018

Keith Gordon looks at a case which considers when a contract settlement with HMRC is formally concluded

tax-challenges-paying-for-childcare
Childcare vouchers
1 August 2018

Ian Goodwin examines the tax challenges of paying for childcare

planning-gain-agreements-ECJ
Indirect Tax Voice

Ian Harris notes an anomaly when reflecting on the ECJ decision: Iberdrola