Management of taxes

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.

Building blocks – State Aid
State Aid
1 October 2016

Bill Dodwell considers the application of state aid rules in recent incident

Global transparency – Country-by-country reporting
Country-by-country reporting
1 October 2016

Andrew Cousins provides guidance on what needs to be considered when advising businesses on the impact of country-by-country reporting

A harsher environment – tackling tax avoidance
Tackling tax avoidance
1 October 2016

Helen Adams and Rebecca Hartley consider HM Revenue & Customs’ ongoing steps in tackling tax avoidance and the forthcoming Serial Tax Avoidance legislation

Jigsaw puzzle – Penalty notices
Penalty notices
1 October 2016

Keith Gordon revisits the validity of £10 daily penalty notices for late tax return

Anti-avoidance
1 September 2016

Bill Dodwell considers recent measures taken to reduce tax avoidance and their impact on advisers