Traps for the unwary
On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an assoc...
Features
Features
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 ...
Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.
Most popular reads
Latest briefings
Second opinion
HMRC are engaging with the CIOT on the effectiveness of the internal review process and how it might be improved....
Minimalist approach
In HMRC v Royal College of Paediatrics and Child Health et al [2015] UKUT 0038 (TCC), the Upper Tax Tribunal considered ...
A refreshing change
Unlike other tax regimes, one cannot simply apply to HMRC for an appropriate registration to carry on an excise business...
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
Let battle commence
Most commentary on the practicalities of accelerated payment notices (APNs) dates to the period of a ‘phony war’, when t...
A penalty puzzle?
HMRC charge tax-geared penalties for errors in tax returns.
Spring conference
As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect....