Features

VAT-business-activity
VAT and Business Activity
1 November 2018

Edd Thompson considers the impact of the recent judgment from the Court of Appeal in Wakefield College on the concept of ‘business activity’

employment-status-football-referees
Employment Status
1 November 2018

Keith Gordon looks at a case which considers the employment status of professional football referees

caribbean-tax-authorities
ADIT Voice
17 October 2018

Imran Ali examines some of the pressures (both domestic and international) that the Caribbean authorities face, and their responses to such challenges

entrepreneurs-investors-relief
Business Tax Voice
3 October 2018

It’s surprisingly easy to get caught out by Entrepreneurs’ and Investors’ Relief. Here David Marcussen explains the dangers – and how to avoid them.

making-tax-digital
Making Tax Digital
1 October 2018

Dale Simpson provides a practitioner’s view on how firms can ensure they’re ready for Making Tax Digital

professional-standards
Professional Standards
1 October 2018

Catherine Rosell considers the areas in professional standards that in-house members of CIOT and ATT may need extra support

state-aid
State Aid
1 October 2018

Bill Dodwell considers the recent EC state aid inquiry into rulings granted by Luxembourg to McDonalds

capital-allowances
Capital allowances
1 October 2018

Paul Vohmann examines the recent OTS review of the capital allowances regime, and considers how it can be improved

low-incomes-tax-reform-group
LITRG
1 October 2018

Gillian Wrigley takes us through its achievements, and what’s next on the agenda

HMRC-information-powers
HMRC Information Powers
1 October 2018

George Gillham and Hartley Foster provide practical guidance on what information HMRC are legally entitled to – and what to do if they request information they’re not