Raising taxes
Slowly the word crept out that there would be a great deal in the summer Budget – although details of the content remain...
General Features
General Features
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...
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Rate-setting power
Northern Ireland’s politicians have been told that they will be given control of corporation tax rate setting powers bef...
Is there a Doctor in the house?
There is a certain degree of mystery surrounding doctoral degrees and the purpose they serve. Have you ever thought of d...
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski...
Caught Ashby, bowled Gordon
This is the report of a case that did not reach the First-tier Tribunal (FTT).
Bridge the Gap
The better-off do not have a monopoly of complex tax situations: tax can be just as difficult for people on low incomes....
Spring conference
As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect....
Coalition tax
As we reach the end of the coalition government, a review of the tax policy changes over past five years can centre on s...