Cutting-edge tax
Last December the CIOT’s outgoing President, Anne Fairpo, called for more attention to be paid to the academic study of ...
Features
Features
Fundamental principles
Six years ago, a colleague took some time out from her job as a tax adviser. She told a friend that she was going to wri...
Before death do us part
Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without at...
Most popular reads
Latest briefings
BEPS fireworks
By the time this article appears, the 13 papers covering the 15 actions in the Base Erosion and Profit Shifting (BEPS) p...
The new arena
Historically, intra-group financial transactions were generally subject to less tax authority scrutiny than those relati...
Together clear
Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual schem...
Digitalising VAT
The completion of the digital single market is cited as one of 10 political priorities for the European Commission....
More change
Pensions tax is undergoing a generational transformation after recent radical Budgets.
It's not my fault
Before I took the case of SP Taylor to the First-tier Tribunal (FTT), HMRC appeared not to accept any reasonable excuse ...
Surprise, surprise
On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target ...