Features

HMRC INVESTIGATION
1 August 2020

Keith Gordon looks at the Court of Appeal’s judgment on the legality of an informal HMRC investigation

OFFICE OF TAX SIMPLIFICATION
1 August 2020

Jeremy Mindell asks if we should change the mandate of the Office of Tax Simplification for the next ten years

PERSONAL SERVICE COMPANIES
1 August 2020

Edmund Paul considers the steps which businesses should take to prepare for the deferred IR35 legislation to be introduced on 6 April 2021

BACK TO BASICS

Chris Holmes and Jennifer Jones set out HMRC’s powers to collect unpaid taxes from individuals and businesses

SMALL BUSINESSES
1 August 2020

Bill Dodwell asks whether we can create a simpler system of tax to benefit the smallest companies

VAT
1 August 2020

Neil Warren answers some practical questions about the reduced 5% VAT rate that will apply to many supplies made by the tourist and hospitality industry until 12 January next year

STATE AID AND COVID-19 SUPPORT
1 August 2020

James Geary gives an overview of the different forms of state aid, including the recent Covid-19 support measures, and how these different forms of state aid interact

DIVERSITY IN TAX

Tax Adviser presents the views of Black, Asian and Minority Ethnic tax practitioners about their experiences in the profession

Tony Wilson, Institute Director at the Institute for Employment Studies, reports that racial inequality in the labour market has persisted for decades – and that we all have to play a part in addressing it

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Covid-19
1 July 2020

Chris Sanger considers the tax responses of governments around the world to Covid-19 in their battle to alleviate the financial and economic turmoil