Features

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MOT Voice
7 November 2017

Adrian Rudd sets out some of the implications of the provisions regarding errors in taxpayer documents

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Party conferences
1 November 2017

George Crozier looks at what this year’s conference season tells us about the parties’ tax and economic plans

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CIOT Conference Report
1 November 2017

Mike Truman reports on the CIOT Autumn Residential Conference at Warwick University, 2–10 September 2017

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Making Tax Digital
1 November 2017

Georgiana Head considers the skills needed for a future in tax

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Intercompany agreements
1 November 2017

Paul Sutton provides guidance on what tax professionals should insist upon when documenting intercompany agreements for transfer pricing

Bill Dodwell examines the ways in which digital platforms are taxed, and considers alternatives
Taxing digital platforms
1 November 2017

Bill Dodwell examines the ways in which digital platforms are taxed, and considers alternatives

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Capital allowances
1 November 2017

David Rees considers how the tragedy at Grenfell House may affect the tax treatment of replacement cladding on residential buildings

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Corporate interest restriction
1 November 2017

Adeline Chan and Roger Muray provide an HMRC perspective on the corporate interest restriction

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Employee share schemes
1 November 2017

William Franklin and Alan Garrod consider the importance of robust share scheme incentives in rewarding employees of all salaries and ages

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IHT and property
1 November 2017

Jacquelyn Kimber examines the new rules for residential property and also points out some traps and anomalies in the Business Property Relief rules