Transaction flows and systems challenges
This year’s ATT/CIOT indirect taxes conference covered charities, VAT grouping, intercompany transactions, holding compa...
Features
Features
The winds of change
The OECD’s Forum for Harmful Tax Practices (FHTP) published its action 5 final report on 5 October 2015, as one of the 1...
Worth next to nothing
Negligible value claims can be useful in reducing an individual’s tax liability if they own assets that have become wort...
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Errors and emissions
The company car rules determine the annual value of the benefit to be calculated as being the manufacturer’s vehicle lis...
Global governance
HMRC has increased their focus on non-resident directors through ‘Know Your Customer’ meetings and other forms of employ...
Quantum of risk
Any firm renewing its professional indemnity insurance will know that the cost of tax advice cover has increased. The re...
Thick and fast
From a slow start, auto-enrolment registrations are progressing thick and fast.
Location, location
For UK VAT purposes, the starting point is the ‘basic rule’ for determining the place of supply of services....
Change my mind?
Reasonable excuse defences are often raised when a taxpayer seeks to avoid a penalty.
Capital Relief
The Government is under increasing pressure to improve the availability and quality of housing in the UK....