Discovery Assessments
1 May 2018

Keith Gordon considers a recent Upper Tribunal case which revisits the question as to when a discovery assessment is valid

Making Tax Digital
1 May 2018

Sharron West provides an update on how MTD will affect small and micro businesses


The Government have announced that the tax and National Insurance (NI) relief offered through childcare vouchers will remain available to new applicants for a further six months

ADIT Voice
24 April 2018

Ram Iyer provides a roundup of the direct tax landscape to complement the overview of the indirect tax update.

Tax Psychology
1 April 2018

Andy Lymer considers the influence of nudge theory in tax policy

Spring Statement
1 April 2018

Bill Dodwell reviews the highlights of the Spring Statement

Stamp Duty
1 April 2018

Georgina West provides an overview of the recent Air Berlin case on stamp duty in the context of clearance services and depositaries

Internationally Mobile Employees
1 April 2018

Robert Salter highlights the challenges that can arise for employers with employees working across other European countries

Disguised Remuneration
1 April 2018

Helen Adams and Sarah Stenton examine why users of Disguised Remuneration arrangements need to carefully consider their options before the 31 May 2018 settlement registration deadline

Charitable giving
1 April 2018

Anthony Nixon explores some tax reliefs for charitable giving