Permanently temporary
‘Under this proposal, on the 5th April 1860, the income tax will expire.’ These are the words of William Gladstone in 18...
Features
Features
Clear thinking
The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the cost of ba...
Simpler Status
Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government....
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Say it with shares
In 2014, the ATT sponsored the Tax Writer of the Year category at the LexisNexis Taxation awards which was won by Pete...
Deal or no deal
It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without ...
Adapting to new realities
This article discusses the latest trends and developments in indirect tax around the world and what business leaders sho...
Trusted solution
A settlement, or trust, is an arrangement where an individual, the settlor, transfers property to trustees....
Emotional distress
On 19 March the chancellor announced a review of deeds of variation in his crackdown on tax avoidance....
Deductible relationships
A UK tax resident company has borrowed, so has a loan payable amount. Interest accrues on the loan.
The interest ratio
One action from the G20/OECD Base Erosion and Profit Shifting project – Interest Restrictions (action 4) – potentially a...