End of an era
Business property relief (BPR) is a valuable succession planning tool that can reduce any inheritance tax (IHT) payable ...
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Features
Social incentive
It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA...
Really Troublesome Interactions
Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many busines...
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The certainty of uncertainty
Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for...
Four legs good, two legs bad
The first judicial review decision on accelerated payment notices (APNs) was in the case of Rowe and Others v RCC [2015]...
The 60-day countdown
With the end of the Liechtenstein disclosure facility (LDF) and data exchange from offshore jurisdictions courtesy of th...
Ready for action
The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5...
Not boring at all...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Think again
On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain...
Chair's view, Issue 3
It has been a busy and exciting time of course for practitioners of late.