VAT in the digital age: the platform economy for services
Image:© Getty images/iStockphoto Over the last decade, the proliferation of technology and digitalisation has...
Management of taxes
Management of taxes
Basis period reform: transitional rules apply from 6 April 2023
Image:© Getty images/iStockphoto The government announced in the Autumn Budget 2021 that basis periods for in...
Tax simplification: where is it heading now?
© Getty images/iStockphoto I consider myself fortunate to have been the longest serving Policy Adviser for th...
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Tax morale: trust and belief in the tax system
© Getty images/iStockphoto Tax used to be an advisory discipline.
The CIOT Diploma in Tax Technology: issues with digital compliance
HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations i...
The Office of Tax Simplification publishes its review findings
The Office of Tax Simplification published its review of simplification (see bit.ly/3AIpTwW) on 18 July – just...
The tax gap between what is paid and what is owed to HMRC
The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and wh...
How do tax thresholds impact our financial behaviour?
One of the traditional means of apparently simplifying the tax system has always been to lift thresholds. ...
Managed service companies: what exemptions apply?
There has been a significant amount of coverage in accountancy and contractor press and forums recently on man...
The capital gains tax treatment for lost deposits: three recent cases
Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of...