Avoid the trap
It’s not too late for some joined up government thinking in response to Covid-19.
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On the way to the forum…
Over the past decade or so, a procedural issue that has arisen from time to time is whether or not proceedings...
The business armoury
Coronavirus has disrupted the economic wellbeing of businesses of all sizes and sectors, in many cases necessi...
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A complicated gift
Many employees will be blissfully unaware of the employment-related securities (ERS) provisions, and the poten...
A search for solutions
On 19 March, HM Government issued a ‘Call for evidence: raising standards in the tax advice market’. ...
Global immobility
The Covid-19 outbreak has no doubt had an impact on the mobility of the internationally mobile workforce. ...
The complexity of simplification
One of the seemingly perennial questions concerns what exactly the Office of Tax Simplification is supposed to...
The feeling’s mutual?
It was the decision in Professional Game Match Officials Limited (PGMOL) [2020] UKUT 147 (TCC) on employment vs ...
No excuse for delay
In the case of Sheiling Properties Ltd v HMRC [2020] UKUT 175, the Upper Tribunal dismissed an appeal against ...
A knotty problem
Back in July 2017, Tax Adviser published an article on the UK’s forthcoming anti-hybrid rules. ...