Discounts and credits: tips and pitfalls for VAT
The Utopian outcome for any business deal is to issue a sales invoice and get full payment from your customer; e.g....
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The role of tax leaders: bringing about transformation
We all have bosses. We all need to manage up.
Restructuring the CTA qualification
The CIOT is delighted to be in a position to seek views on proposed changes to the Chartered Tax Adviser (CTA) qualifica...
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International athletes in the UK: the laws of the game
Given the scale of the sector and its contribution to the UK economy, this article looks in particular at UK tax residen...
HMRC transformation plans: moving towards digital first
Exchequer Secretary to the Treasury James Murray delivered his first major speech on taxation at the recent CIOT/ICAEW c...
Partnership incorporation: tax relief for goodwill
Farming and veterinary are two industries that still have partnerships at their core.
CIOT and ICAEW conference report: looking back at 20 years of HMRC
Ministers and senior officials past and present joined academics, tax advisers and others on 11 March for a one day conf...
A milestone in tax administration: HMRC anniversary
His Majesty’s Revenue & Customs (HMRC) was created in 2005 through the merger of the Inland Revenue (‘the Revenue’) ...
BlueCrest Capital: salaried member rules for LLPs
The salaried member rules are designed to counter the ‘disguised employment’ of individuals within limited liability par...
Countdown to Making Tax Digital: one year to go!
April is always an important month for tax advisers, with the final push of year-end planning, the arrival of new tax ru...