Looking beyond
The 2011 Aaronson Report expressed the hope that the introduction of a GAAR (General Anti-Abuse Rule) would simplify tax...
Management of taxes
Management of taxes
The sound of silence
The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes be...
Spotlight on construction
The introduction of the VAT domestic reverse charge (‘reverse charge’) for organisations working in the construction ind...
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Latest briefings
A clear picture
Background to the regime The UK Patent Box became effective from 1 April 2013 with legislation governing the regime con...
Turbulent seas
Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article...
Lifetime events
The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissio...
Hive downs
One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime....
Hey Praesto!
Background As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it char...
Risky waters
Tax advisers are facing a wide range of new rules intended to address tax non-compliance by tackling the activities of a...
Breaking barriers
This might seem an odd time to be talking about tax reform.