The Scottish Tax Clinic: assisting low-income individuals
The Scottish Tax Clinic is an experiential learning environment (learning through experience), exposing our students to ...
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The pensions dashboard: yet more delays...
The pensions dashboard is the largest digital transformation project that the pensions industry has ever attempted: the ...
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UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...
The long-term options for the taxation of vehicles
One of the hot topics in taxation is what we should do to replace fuel duty.
HMRC's Guidelines for Compliance: practical assistance
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and the...
US citizens living in the UK: the problems, pitfalls and planning opportunities
The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax,...
The treatment of vouchers: when does VAT become payable?
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax auth...
Value added tax: is it time to leave the flat rate scheme?
My previous article for Tax Adviser about the flat rate scheme was published in July 2019.
LITRG: Is guidance reform high on HMRC’s agenda?
HMRC’s public-facing guidance moved to gov.uk in 2014, as the Government Digital Service took charge of the government’...