More back and forth
Getting down to business One of the fundamental pillars of VAT is the concept of ‘business’.
Features
Features
Men in black
The question of employment status is currently a hot topic and there is no shortage of cases going through the Tribunal ...
Caribbean Tax Authorities – embracing change
As globalisation has continued apace in the early 21st Century, peoples’ lives in the Caribbean region have been transfo...
Most popular reads
Latest briefings
The steps to take
My last article on a practitioner’s view of Making Tax Digital was pub
Providing support
All members of the CIOT and ATT are bound by Professional Rules and Practice Guidelines (PRPG), Professional Conduct in ...
No breach
In December 2015, the European Commission announced it had opened an in-depth investigation into rulings granted by Luxe...
Where next?
First introduced in 1946 to encourage investment in post war Britain, capital allowances (CAs) have long provided busine...
Celebrating 20 years of the Low Incomes Tax Reform Group
Issues for low income taxpayers This year marks the 20th anniversary since the Low Incomes Tax Reform Group (LITRG) was...
A fine line
We wrote in the May 2017 issue of Tax Adviser (‘HMRC Information Powers: On or off the record?’) about the inform...