Fundamental principles
Six years ago, a colleague took some time out from her job as a tax adviser. She told a friend that she was going to wri...
General Features
General Features
Together clear
Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual schem...
More change
Pensions tax is undergoing a generational transformation after recent radical Budgets.
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Spirit of the law
One of the interesting phrases used in the recent consultation, Improving Large Business Compliance, is ‘the spirit of t...
Transforming Service
HMRC’s overall aim is simple: to make it easier for customers to pay the right amount of tax at the right time....
Love it or hate it
We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise by Ed Milib...
Not-for-profit, not for tax?
One challenge for the tax adviser working in the not-for-profit (NFP) sector is the assumption that because an organisat...
Raising taxes
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remain...
Permanently temporary
‘Under this proposal, on the 5th April 1860, the income tax will expire.’ These are the words of William Gladstone in 18...
A foot in both camps
In her inaugural speech in May 2014, CIOT President Anne Fairpo challenged the UK tax community to find more effective w...