Word games
I enjoyed the comment of the judge in th e recent Court of Appeal decision in the VAT case of Royal Opera House Covent G...
Features
Features
The global spotlight
For a multinational enterprise (MNE), communicating its approach to taxation to stakeholders is becoming ever more impor...
A historical oddity?
In 1582, Pope Gregory XIII introduced the new calendar, to correct inaccuracies from the older Julian calendar....
Most popular reads
Latest briefings
Health and Social Care Levy
On 9 September, the Prime Minister announced to the House of Commons (see bit.ly/2XgFe6B ) that the government would:...
Working better together
Tax practitioners have a very important role to play in the development of UK tax policy.
The future of finance
In a world where time is precious, fast and secure, digital financial solutions are being welcomed with open arms....
Murphy’s Law
It is well known that the rules for obtaining a tax-allowable deduction from employment income are particularly restrict...
A complicated gift
Under Finance Act 1986 s 102, when there is a reservation of benefit in gifted property at the date of death, for inheri...
Hidden traps?
Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic....
The threshold certainty
On 2 July 2021, the Supreme Court released its decision in the long running case of R (oao Haworth) v HMRC [2021] UKSC 2...