The CIOT Diploma in Tax Technology: issues with digital compliance
HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations i...
Features
Features
Accessing UK pension benefits: issues for a non-UK tax resident
Following the reopening of borders and the relaxation of Covid-19 related restrictions, individuals planning t...
Disguised distributions: Private equity considerations
The ‘close’ company and ‘loan to participator’ legislation exists as anti-avoidance to prevent privately owned...
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How employer attempts to address the cost of living crisis can fail to deliver
You may remember the furore a few years ago when Greggs announced that a £300 bonus would be paid to all staff...
An obituary for Robin Williamson
The CIOT and ATT are extremely saddened at the death on 4 September 2022 of Robin Williamson MBE CTA (Fellow) ...
The practical challenges of identifying the right sort of trust
Testators have a range of possible trusts that can be used for partners, young children and grandchildren in t...
The availability of main residence exemption when a house is rebuilt
Although nothing can be taken for granted, there is a general assumption that no UK politician would seek to e...
Tidying your group structure to eliminate unnecessary holding structures and dormant companies
Group structures grow over time, particularly in acquisitive groups.
The Construction Industry Scheme: avoiding unintended pitfalls
The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from...
The new penalty regime for late VAT payments starts on 1 January 2023
1 January 2023 will be a massive date in the VAT calendar.