The Tax Factor
With the general election campaign under way, Tax Adviser reports on the parties’ tax plans.
Features
Features
Are you ready for the 'big five'?
Over the next few years, we can expect a number of changes to employment taxes. They are:
Self-control
During my presidency of the CIOT I tried to ban the ‘r’ word, regulation.
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Latest briefings
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...
Getting to grips with the option to tax
If you asked 100 accountants to name the trickiest VAT subject they deal with, I think that at least 90 would refer to ‘...
Heading for a split
In the base erosion and profit shifting (BEPS) action plan presented on 19 July 2013, the OECD called for the setting of...
The imitation game
The Tax Law Rewrite Project ran from 1996 until 2010. Its aim was to recast the tax statutes in a format that would be e...
Losing the original
The recent case of Chadda, Nash and Moroney v HMRC [2014] UKFTT 1061 (TC) (Chadda) gives rise to a number of interesting...
Howzat for complicated?
Despite the involvement of many tax professionals with local sports clubs, both voluntarily and as fee earners, the ques...
Concession shopping
The mini one-stop shop (MOSS) went live on 1 January 2015, although it is still an optional means of accounting for VAT ...