Features

Before death do us part – IHT on divorce
IHT on divorce
1 October 2015

In the second of her two-part series, Emma Chamberlain considers the inheritance tax issues for divorcing couples

BEPS firework (IStockphoto/ninochka)
BEPS
1 October 2015

Bill Dodwell looks forward to 5 November when formal negotiations begin on the BEPS project

The new arena – Transfer action (IStockphoto/Arsen Stakhiv)
Transfer Pricing
1 October 2015

Jo Myers shares some recommendations for managing risk with transfer pricing of financial transactions

Together clear – Tax-transparent funds (IStockphoto/kutaytanir)
Tax-transparent funds
1 October 2015

John Buckeridge looks at the reasons for investors of ‘tax‑transparent’ schemes for collective investment

Digitalising VAT – EU VAT (IStockphoto/Mauro69)
EU VAT
1 October 2015

Abi Briggs and Heidi Bonneywell consider the role of VAT in achieving an EU digital single market

More change – Pension taxation
Pension taxation
1 October 2015

Tony Bacon considers the major challenges faced by pension scheme members, their advisers and employers after recent radical Budgets

It's not my fault – reasonable excuse (Stockphoto/JakeOlimb)
Reasonable excuse
1 October 2015

Catherine Newman shares her experience of the SP Taylor case that asked whether there was a reasonable excuse for late filing

Surprise, surprise – Employment-related securities (IStockphoto/jakubzak)
Employment-related securities
1 October 2015

Tom Klouda and Neil Graves consider the potential employment- related securities issues on a fictitious due diligence exercise

Celtic complexities – Intra-UK residence (IStockphoto/Jtirc83)
Intra-UK residence
1 October 2015

Simon and Sharon McKie highlight a number of issues with the new intra-UK residence rules

End of the goodwill? – Incorporation
Incorporation
1 October 2015

Rebecca Benneyworth considers the case for incorporation in 2015