Management of taxes

What lies beneath – accelerated payment notices
Accelerated payment notices
1 September 2016

Anton Lane explains how to manage accelerated payment notices

The final cut – film schemes
Film schemes
1 August 2016

Tessa Lorimer looks at the impact of the Supreme Court judgment in the Eclipse 35 case

Penalty decision
Penalties
1 August 2016

Are the new penalty provisions Treaty compliant, and how might Brexit affect them, asks Jeremy Woolf

Much ado about nothing - Entrepreneurs' relief
Entrepreneurs' Relief
1 August 2016

Keith Gordon discusses a First-tier decision concerning entrepreneurs’ relief and the statutory definition of ordinary share capital

Forefront of tax – tax administration
Tax administration
1 July 2016

Lynne Oats provides an overview of topics covered by recent issues of the Journal of Tax Administration

Comedy of errors – Discovery assessments
Discovery assessments
1 July 2016

Keith Gordon discusses the implications of the First-tier’s decision in Bubb v HMRC

Pausing to reflect – Making Tax Digital
Making Tax Digital
1 June 2016

Anthony Thomas suggests that the Making Tax Digital agenda needs further consideration before successful implementation

2016 CTA address
2016 CTA address
1 June 2016

On 10 May 2016, Professor Judith Freedman gave the 2016 CTA Address on the topic of ‘restoring trust’

The return of the taxpayer - self assessment
Self Assessment
1 June 2016

Keith Gordon discusses the First-tier Tribunal’s decision in Revell v HMRC and the broader implications of the case

All Change – Asset Manager Remuneration
Asset Manager Remuneration
1 May 2016

Julian Nelberg explains the impact of new legislation which applies to executives working in the fund management industry