Making an offer
Law n.186/2014 enforced a ‘voluntary disclosure’ provision on 1 January this year, entitling taxpayers to disclose sever...
Features
Features
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:
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The Tax Factor
With the general election campaign under way, Tax Adviser reports on the parties’ tax plans.
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 ‘...
Self-control
During my presidency of the CIOT I tried to ban the ‘r’ word, regulation.
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...
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...
Group precedents
When considering the corporate tax implications of disposing of shares in a subsidiary, a variety of provisions must be ...
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...