Interesting inequalities
The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is a taxable ...
Features
Features
Loss relief limits
Seasoned observers of the European Court of Justice in Luxembourg point out that there was a high-water mark in deciding...
Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are n...
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Caught in a diversion
The autumn statement announced a new diverted profits tax (DPT) applying at a rate of 25% from 1 April 2015....
A foot in both camps
In her inaugural speech in May 2014, CIOT President Anne Fairpo challenged the UK tax community to find more effective w...
Rate-setting power
Northern Ireland’s politicians have been told that they will be given control of corporation tax rate setting powers bef...
Earlier warnings
Finance Bill 2015 includes a bundle of measures around the disclosure of tax avoidance schemes (DOTAS) rules for direct ...
An incoherent outcome
The Upper Tribunal decision in Project Blue Limited v the Commissioners for HMRC [2014] UKUT 0564 (TCC) is a must-read d...
Two steps forward, three steps back?
In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and ...
Wrong sort of dividend
Judge Colin Bishopp has just given his decision in a case about ‘rate boosters’.