Zero rated and exempt sales: getting the paperwork right
Two cases recently heard in the First-tier Tribunal have given us an important reminder about VAT and record-k...
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Features
Group financing arrangements: tackling hybrid mismatches
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that e...
In-house tax professionals: how to operate within the business
No two years in tax are ever the same.
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A sustainable future: the role of environmental tax strategies
In my experience working in the tax functions of FTSE 100 companies, in professional service firms and speakin...
The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile st...
Loss carry back rules: the case of Civic Environmental Systems
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax A...
The Retained EU Law (Revocation and Reform) Act 2023: a significant diminishment
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny ...
The hidden economy: how to improve compliance
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims. ...
VAT and property: clearing up myths and common mistakes
VAT and property is a nightmare topic for clients and advisers.
Alternative dispute resolution: a change for the better?
What is immediately obvious from the tax dispute resolution statistics recently published both by HMRC’s Annua...