The price of business: keeping energy costs down
© Getty images/iStockphoto Business energy costs have been at record highs recently with an unprecedented lev...
Features
Features
Government must ensure that HMRC has the resources to tackle fraud and error within R&D tax relief
Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider a...
Most popular reads
Latest briefings
Employees with disabilities: providing support
© Getty images/iStockphoto This article is largely based on an unfinished work by the late Robin Williamson. ...
Tax simplification: where is it heading now?
© Getty images/iStockphoto I consider myself fortunate to have been the longest serving Policy Adviser for th...
Tax morale: trust and belief in the tax system
© Getty images/iStockphoto Tax used to be an advisory discipline.
High income child benefit charge: a number of problems...
© Getty images/iStockphoto The high income child benefit charge has always been a controversial measure, eve...
Implied trusts and beneficial ownership: who is the real owner?
© Getty images/iStockphoto ‘Taxation of income is based on beneficial ownership, not legal ownership. ...
VAT errors and adjustments: some practical examples
© Getty images/iStockphoto HMRC has recently introduced a new online form to correct errors made by a busines...
The Autumn Statement: the latest fiscal plan
After the wild exuberance of the 23 September Growth Plan, the Autumn Statement was a rather more sombre affai...