Features

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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

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Tax evasion
1 November 2017

Jon Preshaw considers the new provisions for sanctioning enablers of evasion and offshore non-compliance, and looks at the new steps for advisers

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Senior accounting officer
1 November 2017

Adrian Houstoun looks at the challenges faced by SAOs

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Working Tax Credits
1 November 2017

Keith Gordon considers a recent tax credits case which turns on the definition of carrying on a trade

Bill Dodwell considers EU and global developments on taxing digital services, including possible new taxable presence rules
Turnover tax
1 October 2017

Bill Dodwell considers EU and global developments on taxing digital services, including possible new taxable presence rules

Ronald van den Brekel and Alex Postma on how BEPS is changing businesses’ tax focus on value creation
Intellectual property

Ronald van den Brekel and Alex Postma on how BEPS is changing businesses’ tax focus on value creation

Paul Morton provides an update on the future plans of the Office of Tax Simplification
Office of Tax Simplification
1 October 2017

Paul Morton provides an update on the future plans of the Office of Tax Simplification

Kiret Singh discusses the scope of the new anti-hybrid rules contained in TIOPA 2010 Part 6A
Hybrid mismatches
1 October 2017

Kiret Singh discusses the scope of the new anti-hybrid rules contained in TIOPA 2010 Part 6A

Julie Cameron explores how vulnerable people with little or no income can unwittingly  build up tax debts, which may not be justified, but cause extreme anxiety
Bridge the Gap
1 October 2017

Julie Cameron explores how vulnerable people with little or no income can unwittingly build up tax debts, which may not be justified, but cause extreme anxiety

Hannah Barraclough provides a refresher  on the conditions for  capital treatment to  apply to a company purchase  of own shares
Share buybacks
1 October 2017

Hannah Barraclough provides a refresher on the conditions for capital treatment to apply to a company purchase of own shares