Rate-setting power
Northern Ireland’s politicians have been told that they will be given control of corporation tax rate setting powers bef...
General Features
General Features
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...
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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...
Second opinion
HMRC are engaging with the CIOT on the effectiveness of the internal review process and how it might be improved....
The Tax Factor
With the general election campaign under way, Tax Adviser reports on the parties’ tax plans.
Self-control
During my presidency of the CIOT I tried to ban the ‘r’ word, regulation.