Employee ownership trusts: preparing for transition
Employee ownership is a growth sector in the UK. The Employee Ownership Association identifies over 1,400 empl...
Features
Features
The complex structure of VAT: too complicated to reform?
The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the f...
Digital transformation: how IT can shape the tax profession
Robotic process administration, artificial intelligence, machine learning, large language models: the buzzword...
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Latest briefings
Business rates reform: new compliance obligations
Business rates and the system and policy surrounding it are about to undergo changes on a scale not seen befor...
Substantial shareholding exemptions: unusual pitfalls
In the context of M&A transactions, the ability to benefit from the UK substantial shareholding exemption ...
Negligible value claims: identifying the opportunities for capital gains tax savings
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May. ...
Statutory residence test: the exceptional circumstances rule
In the July 2022 issue of Tax Adviser, I wrote about the anonymised First-tier Tribunal decision of A Taxpayer...
Our changed approach to EU law: the impact on VAT
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023. ...
