Features

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Cryptocurrencies

Jon Claypole and Ezra Dulberg highlight the many challenges in store for the taxation of cryptocurrencies

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Input tax
1 May 2018

Neil Warren explains when input tax claimed or not claimed by a business might need to be adjusted in the future if it changes its intentions

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Discovery Assessments
1 May 2018

Keith Gordon considers a recent Upper Tribunal case which revisits the question as to when a discovery assessment is valid

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Making Tax Digital
1 May 2018

Sharron West provides an update on how MTD will affect small and micro businesses

Technical

The Government have announced that the tax and National Insurance (NI) relief offered through childcare vouchers will remain available to new applicants for a further six months

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ADIT Voice
24 April 2018

Ram Iyer provides a roundup of the direct tax landscape to complement the overview of the indirect tax update.

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Tax Psychology
1 April 2018

Andy Lymer considers the influence of nudge theory in tax policy

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Spring Statement
1 April 2018

Bill Dodwell reviews the highlights of the Spring Statement

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Stamp Duty
1 April 2018

Georgina West provides an overview of the recent Air Berlin case on stamp duty in the context of clearance services and depositaries

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Internationally Mobile Employees
1 April 2018

Robert Salter highlights the challenges that can arise for employers with employees working across other European countries