Spring conference
As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect....
Features
Features
A refreshing change
Unlike other tax regimes, one cannot simply apply to HMRC for an appropriate registration to carry on an excise business...
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...
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....
Home advantage
As care home fees rise, it is natural that people want to prevent their assets, usually their home, being used to pay fo...
Funding multiplication
Since its establishment in 2000, the research and development (R&D) tax credit scheme has rewarded companies prepare...
Making an offer
Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disclose sever...
The irritation game
lthough it is generally considered that the UK’s parliament in Westminster is supreme (in that it can enact whatever pro...
Are you ready for the 'big five'?
Over the next few years, we can expect a number of changes to employment taxes. They are:
The Tax Factor
With the general election campaign under way, Tax Adviser reports on the parties’ tax plans.