Features

TAX POLICY
6 September 2021

Peter Jelfs believes that tax practitioners can work with academics to make a vital contribution in tax policy development

OPEN BANKING
6 September 2021

Richard McCall considers how Open Banking platforms are revolutionising the ways in which businesses access, manage and control finances, and what this means for taxation

TAXATION OF PAYMENTS
6 September 2021

Keith Gordon reviews the Upper Tribunal’s decision in a case that considers the taxation of payments made to resolve an employment dispute

RESERVATION OF BENEFIT
6 September 2021

Emma Chamberlain considers the common problems caused by reservation of benefit, and a change of approach by HMRC

DEREGISTRATION
6 September 2021

Making Tax Digital for VAT will be extended to voluntary registrations for VAT periods beginning on 1 April 2022 or later. Neil Warren considers whether it makes sense for a business to deregister before this date

Follower notices
6 September 2021

Jon Claypole and Jonathan Levy consider the conclusion of a long running battle on the issue of follower notices, and what this could mean for their future

HIVE DOWNS
6 September 2021

Jack Hollyman considers how to manage the commercial and tax issues when transferring business assets and shares to a purchasing company

PRPROOPEPERRTTYY
6 September 2021

Sam Dewes considers the tax complexities of demolishing a property in order to rebuild, rather than simply renovating

TAX SIMPLIFICATION
6 September 2021

Bill Dodwell considers how better use of third party data could benefit individuals, their agents and HMRC, transforming the UK tax system

EDUCATION
30 July 2021

Bill Dodwell considers the benefits of increasing public understanding of tax and compliance, and how to go about it