The arbitrary VAT rates on different foods
If the man on the Clapham omnibus knows anything about VAT, he probably knows that Jaffa Cakes are zero-rated but that c...
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Partial exemption in VAT registered businesses
What are the basic rules of partial exemption?
The extension of R&D rules to reflect working practices
The Autumn Budget 2021 saw significant changes to the R&D rules, with the inclusion of further categories of qualify...
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Kunjur: Deductibility of accommodation expenses
It is well known that the deductibility of expenses for employees is much tougher than for the self-employed....
How to submit the perfect job application
Working from home across various lockdowns has given us the rare opportunity to pause and think about our lives and our ...
Will it be a safe landing?
The transfer of assets abroad provisions exist to counteract tax avoidance achieved by means of a relevant transaction w...
The buying game
The professional indemnity insurance market is currently very hard, and many professionals are struggling to find insura...
Legitimate expectations
One of the longstanding issues in tax appeals concerns the jurisdiction of the First-tier Tax Tribunal....
Taking our share of responsibility
The complexity of the tax system was brought home to me (again) when completing my own tax return recently....
Decisions, decisions
A recent question from a CIOT m ember to the Tax Tribunal User Group prompted a discussion about the different types of ...