Features

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Business Tax Voice
16 May 2018

Alex Haigh outlines the lessons to be learnt from the recent US case involving Amazon.com

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Succession Tax Voice
2 May 2018

Neville Pereira provides an update on the flexibility offered by pension freedom

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Oil and gas taxation
1 May 2018

Claire Angell and Amy Hunt consider the oil tax regime

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Payments by online platforms
1 May 2018

Bill Dodwell considers the impact of the Hargreaves Lansdown case on whether payments by an online platform to its investors should be subject to income tax

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Coporation tax loss relief
1 May 2018

Joe Brough provides a back to basics guide to corporation tax loss relief

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Demergers
1 May 2018

Kiret Singh looks at the real issues faced when dealing with demergers

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Reasonable excuse
1 May 2018

Michael Steed looks at the shifting landscape regarding mental health awareness and asks if there are any discernible trends in tribunal decisions, pressure from the media, or HMRC policy as to what constitutes a ‘reasonable excuse’

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Accelerated payment notices
1 May 2018

Ross Birkbeck considers the effect of recent cases on Accelerated Payment Notices

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Cryptocurrencies

Jon Claypole and Ezra Dulberg highlight the many challenges in store for the taxation of cryptocurrencies

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Input tax
1 May 2018

Neil Warren explains when input tax claimed or not claimed by a business might need to be adjusted in the future if it changes its intentions