Features

International tax compliance – International exchange
International tax compliance
1 August 2015

Christopher Lallemand considers recent developments in international reporting of financial information for tax purposes

HMRC – Love it or hate it
HMRC
1 August 2015

Ray McCann believes that the ‘rules is rules’ culture within HMRC needs to go

Statutory Residence Test – The big question?
Statutory Residence Test
1 August 2015

Peter Vaines highlights some issues with the statutory residence test

Judicial Review – Great expectations
Judicial review

Cassim Atcha and Prathab Jagajeevanram consider the judicial review decision in the cases of Samarkand and Proteus

VAT and ebooks
1 August 2015

Anne Fairpo reviews the recent ECJ cases on the VAT treatment of electronic books

Research and Development expenditure credit
Research and Development expenditure credit
1 August 2015

Kathie Haunton and Sarah Goodman explain the practical considerations of claiming the research and development expenditure credit

Not-for-profit, not for tax?
Not-for-profit
1 August 2015

Graham Batty considers some of the tax issues facing practitioners dealing with not-for-profit organisations

Summer Budget 2015 – Raising Taxes
Summer Budget 2015
1 August 2015

Bill Dodwell considers the main points of the Conservative government’s first Budget for 18 years

HMRC powers' survey
HMRC powers
1 August 2015

Stephen Barnfield reviews the results of February’s CIOT and ATT members’ survey

Historical tax – Permanently temporary
Historical tax
1 August 2015

Helen Thornley reflects on Gladstone’s Budget of 1853