General Features

Together clear – Tax-transparent funds (IStockphoto/kutaytanir)
Tax-transparent funds
1 October 2015

John Buckeridge looks at the reasons for investors of ‘tax‑transparent’ schemes for collective investment

More change – Pension taxation
Pension taxation
1 October 2015

Tony Bacon considers the major challenges faced by pension scheme members, their advisers and employers after recent radical Budgets

Spirit of law – Parliamentary intent
Parliamentary intent
1 September 2015

Bill Dodwell considers the government’s proposals that large businesses should publish their tax strategy

Transforming service – HMRC customer service ( IStockphoto/Warchi)
HMRC Customer Service
1 September 2015

Elaine Benn , tasked with delivering a range of changes at HMRC over the next year, tells Tax Adviser where the department is now and where it’s heading

HMRC – Love it or hate it
1 August 2015

Ray McCann believes that the ‘rules is rules’ culture within HMRC needs to go

Not-for-profit, not for tax?
1 August 2015

Graham Batty considers some of the tax issues facing practitioners dealing with not-for-profit organisations

Summer Budget 2015 – Raising Taxes
Summer Budget 2015
1 August 2015

Bill Dodwell considers the main points of the Conservative government’s first Budget for 18 years

Historical tax – Permanently temporary
Historical tax
1 August 2015

Helen Thornley reflects on Gladstone’s Budget of 1853

Conference report
1 June 2015

Maric Glaser highlights some of the main points from the recent annual CIOT European VAT conference

HMRC investigations
1 June 2015

Peter Ashby reflects on the efforts required to overturn an unreasonable penalty