In the cloud
The use of technology has become a prerequisite for success in almost every sector of business.
Features
Features
Dragons defeated
The Court of Appeal has issued its eagerly anticipated judgement in the case of Longridge on the Thames v HMRC [2016] EW...
Pro-holy and pro-Fane
One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is th...
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Who will dare to design, market or facilitate tax avoidance arrangements?
The publication by HMRC of the consultation document on 17 August 2016 setting out new sanctions for those who design, m...
Sticks without Carrots - The Worldwide Disclosure Facility and the Requirement to Correct
Anyone who is asked to write about the Worldwide Disclosure Facility (or ‘WDF’) soon finds themselves musing on the mean...
Why the CIOT?
The CIOT sub-committees perform a significant role in responding to technical developments: in particular to the myriad ...
Survivors' stories
As tax practitioners, we constantly bemoan the increasing complexity of our tax code, while successive Finance Acts cove...
Building blocks
One of the fundamental building blocks of the European Treaties is the concept of state aid.
Thus far but no further
When Apple launched the iPhone 7 in September, the BBC’s Rory Cellan-Jones made an ironic comment about tapping ‘a huge ...
Global transparency
Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had ...