Features

entrepreneurs-investors-relief
Business Tax Voice
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.

making-tax-digital
Making Tax Digital
1 October 2018

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

professional-standards
Professional Standards
1 October 2018

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

state-aid
State Aid
1 October 2018

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

capital-allowances
Capital allowances
1 October 2018

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

low-incomes-tax-reform-group
LITRG
1 October 2018

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

HMRC-information-powers
HMRC Information Powers
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

Qualifying-private-placement-exemption
Qualifying Private Placement Exemption
1 October 2018

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

discovery-assesment
Discovery Assessments
1 October 2018

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

main-resident-relief
Main Resident Relief
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