Features

Coalition tax

As we reach the end of the coalition government, a review of the tax policy changes over past five years can centre on s...

Inhibited thinking?

An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer that would ...

Making an offer

Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disclose sever...

The home front

A combination of globalisation and a relaxation of national borders, particularly in Europe, has prompted greater scruti...