Management of taxes

A last chance – Worldwide disclosure facility
Worldwide disclosure facility
1 December 2016

Mala Kapacee provides an overview of HMRC’s Worldwide Disclosure Facility

Lighten the load – Common reporting standard
Common reporting standard
1 December 2016

Quentin Johnson and Kayoko Furuichi examine CRS due diligence and how tax solutions can help ease the burden

Catching the unwary – Offshore tax crime
Offshore tax crime
1 December 2016

Anton Lane explains what advisers need to know about the wide-ranging anti-avoidance legislation introduced by HMRC

A changing ecosystem – Property tax
Property tax
1 December 2016

David Hannah explains how the complex world of property tax is making its mark on the residential ecosystem

Return of the naïve – Contracts
Contracts
1 December 2016

Keith Gordon considers the Upper Tribunal’s decision in Hardy v HMRC [2016] UKUT 332 (TCC) which concerns the loss incurred on a rescinded contract

BEPS and online business
1 November 2016

Meenakshi Iyer and Aron Elsey look at the effect of BEPS on online business models

Penalties – Pro-holy and pro-Fane
1 November 2016

Keith Gordon considers a recent Tribunal decision concerning the potential suspension of penalties

MOT Voice
27 October 2016

Rosemary Blundell considers some practical issues of the recent consultation document for enablers of tax avoidance

MOT Voice
27 October 2016

Tony Monger focuses in on the essential problem with these proposals

MOT Voice
27 October 2016

The representations made by the CIOT are invariably extremely well regarded for their balance and thoroughness – an insight from one member provides an illustration of the value of diversity in the process.