Features

entrepreneurs-investors-relief

The secret to getting Entrepreneurs’ and Investors’ Relief right

Business Tax Voice
David Marcussen |
3 October 2018

It’s surprisingly easy to get caught out by Entrepreneurs’ and Investors’ Relief. Here David Marcussen explains the dangers – and how to avoid them.

Personal taxTax voice
making-tax-digital

The steps to take

Making Tax Digital
Dale Simpson |
1 October 2018

Dale Simpson provides a practitioner’s view on how firms can ensure they’re ready for Making Tax Digital

Indirect TaxLarge CorporateOMB
professional-standards

Providing support

Professional Standards
Catherine Rosell |
1 October 2018

Catherine Rosell considers the areas in professional standards that in-house members of CIOT and ATT may need extra support

Personal tax
state-aid

No breach

State Aid
Bill Dodwell |
1 October 2018

Bill Dodwell considers the recent EC state aid inquiry into rulings granted by Luxembourg to McDonalds

International TaxLarge Corporate
capital-allowances

Where next?

Capital allowances
Paul Vohmann |
1 October 2018

Paul Vohmann examines the recent OTS review of the capital allowances regime, and considers how it can be improved

Large CorporateOMB
low-incomes-tax-reform-group

Celebrating 20 years of the Low Incomes Tax Reform Group

LITRG
Gillian Wrigley |
1 October 2018

Gillian Wrigley takes us through its achievements, and what’s next on the agenda

General FeaturesPersonal tax
HMRC-information-powers

A fine line

HMRC Information Powers
George Gillham, Hartley Foster |
1 October 2018

George Gillham and Hartley Foster provide practical guidance on what information HMRC are legally entitled to – and what to do if they request information they’re not

Management of taxes
Qualifying-private-placement-exemption

Growing investment

Qualifying Private Placement Exemption
Stuart Pibworth |
1 October 2018

Stuart Pibworth on how the new QPP Exemption will simplify processes and encourage debt investment into the UK

Large CorporateManagement of taxes
discovery-assesment

HMRC gets more time

Discovery Assessments
Dawn Register, Helen Adams |
1 October 2018

Dawn Register and Helen Adams consider the draft legislation extending assessment time limits for offshore non-compliance

Management of taxesPersonal tax
main-resident-relief

The evolution of main residence relief

Main Resident Relief
Ximena Montes Manzano |
1 October 2018

Ximena Montes Manzano reviews recent cases in the First-tier Tribunal dealing with appeals against CGT assessments/amendments denying the main residence exemption

Personal tax