Features

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Student Taxation
1 January 2018

Naomi Wells provides guidance on the challenges faced by wealthy students studying in the UK

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SDLT and residential property
1 January 2018

Ginny Offord gives an overview of the SDLT implications for incorporating a buy to let property portfolio

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VAT simplification
1 January 2018

Nigel Mellor summarises the findings of the recent OTS report on VAT simplification

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HMRC manuals
1 January 2018

Keith Gordon considers a recent judicial review claim concerning the extent to which taxpayers can rely on the contents of HMRC’s manuals

Research and Development – addressing some of the uncertainty
Tax Voice
20 December 2017

From an R&D tax relief perspective the headline news from the recent Budget was the increase in the rate of R&D Expenditure Credit (RDEC) from 11% to 12%. The increased rate will apply to expenditure incurred on or after 1 January 2018. The proposed amendment to CTA 2009, s104M to effect this change is included in the Finance Bill, published on the 1st December, at Clause 19.

Brexit-tax
ADIT Voice
14 December 2017

“Taking back control” was, arguably, the simple and winning message of the June 2016 EU referendum. However, some 18 months from the leave vote, and 15 months until the UK leaves the EU, legislators and businesses alike are mired in the detailed implications – still unsure what the future, post Brexit will look like. As tax law practitioners, we will also be impacted by the changes that are unfolding in front of us, and very much need to stay alert to the unravelling ramifications, which are anything but simple.

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Tax research

Jane Frecknall-Hughes and Andy Lymer provide guidance on understanding the tax problems experienced by older people

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Bridge the Gap
1 December 2017

Julie Cameron reflects on the relevance of the Christmas story to the work of the tax charities

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Country by country reporting
1 December 2017

Andy Gent considers the challenges ahead for advisers dealing with the different stages of the Country by Country Report

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Autumn Budget 2017
1 December 2017

Bill Dodwell considers the key measures