Features

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Tax Psychology
1 April 2018

Andy Lymer considers the influence of nudge theory in tax policy

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Spring Statement
1 April 2018

Bill Dodwell reviews the highlights of the Spring Statement

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Stamp Duty
1 April 2018

Georgina West provides an overview of the recent Air Berlin case on stamp duty in the context of clearance services and depositaries

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Internationally Mobile Employees
1 April 2018

Robert Salter highlights the challenges that can arise for employers with employees working across other European countries

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Disguised Remuneration
1 April 2018

Helen Adams and Sarah Stenton examine why users of Disguised Remuneration arrangements need to carefully consider their options before the 31 May 2018 settlement registration deadline

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Charitable giving
1 April 2018

Anthony Nixon explores some tax reliefs for charitable giving

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Family Investment Companies
1 April 2018

Jo White provides an overview of the benefits and issues facing Family Investment Companies

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Tax Transparency

Alex Henderson and Natalie Martin consider the range of initiatives introduced to increase transparency

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Discounted Gift Trusts
1 April 2018

Lindsey Holmes looks at the benefits offered by discounted gift trusts

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VAT and TOMS
1 April 2018

Sue Rathmell considers the effect of Brexit on the Tour Operators Margin Scheme