Features

The big question?

We are gradually starting to understand the statutory residence test (SRT) but, although some of the habitual areas of u...

Taking the credit

The research and development expenditure credit (RDEC) was introduced by the Finance Act 2013 and has led to a change in...

HMRC powers' survey

The CIOT and ATT’s survey of members in February 2015 was their first in five years to seek views on on HMRC Powers: Pen...

Permanently temporary

‘Under this proposal, on the 5th April 1860, the income tax will expire.’ These are the words of William Gladstone in 18...