Features
Features
Investigating underpaid VAT: HMRC's best powers of judgment
Image:© Getty images/iStockphoto Imagine the following situation: you trade in the High Street as a retail ou...
Basis period reform: transitional rules apply from 6 April 2023
Image:© Getty images/iStockphoto The government announced in the Autumn Budget 2021 that basis periods for in...
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CIOT and ATT’s Equality, Diversity and Inclusion Strategy
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The price of business: keeping energy costs down
© Getty images/iStockphoto Business energy costs have been at record highs recently with an unprecedented lev...
Government must ensure that HMRC has the resources to tackle fraud and error within R&D tax relief
Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider a...
Employees with disabilities: providing support
© Getty images/iStockphoto This article is largely based on an unfinished work by the late Robin Williamson. ...
Tax simplification: where is it heading now?
© Getty images/iStockphoto I consider myself fortunate to have been the longest serving Policy Adviser for th...
Tax morale: trust and belief in the tax system
© Getty images/iStockphoto Tax used to be an advisory discipline.