Concession shopping
The mini one-stop shop (MOSS) went live on 1 January 2015, although it is still an optional means of accountin...
Features
Features
A move in the right direction?
The taxation of employment related securities (ERS) has always been complicated and when an internationally mo...
Why the tax charities?
Every month more than 1,000 people with tax problems ring the helplines of tax charities TaxAid and Tax Help f...
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Latest briefings
Not so last year
The Liechtenstein Disclosure Facility (LDF) has operated for five years and is due to expire on 5 April 2016. ...
It's good to talk
It is easy to think that HMRC are only interested in digital methods of communication these days. ...
Shifting interests
The OECD’s action plan to counter base erosion and profit shifting is in full flow.
La peine quotidienne
In my article ‘The rise and fall of Christine Perrin’ in the August 2014 issue of Tax Adviser – which concerne...
Out of pocket
The tax charge imposed to withdraw child benefit from families on what is regarded as a ‘high income’ has been...
Where next for VAT?
This article looks at trends in VAT planning and compliance in the past, in current times, and where those tre...