Features

Spiced up exchange – OECD's common reporting standard (IStockphoto/oversnap)
OECD's common reporting standard
1 September 2015

Kriyang Karia and Martin Callaghan consider the implications of the common reporting standard in the UK and India

Homes under the tax hammer – Non-resident CGT (IStockphoto/Tony Baggett)
Non-resident capital gains tax
1 September 2015

Kevin Ashman and Tom Eyre-Brook explain the onerous reporting obligations of the non-resident capital gains tax charge

The summer of tax calculations – Summer Budget focus (IStockphoto/thodonal)
Summer Budget focus
1 September 2015

Jacqui Kimber considers the summer Budget announcements on dividends and the restriction of finance costs

A reality check? – Share valuation (IStockphoto/alphaspirit)
Share valuation
1 September 2015

David Bowes reviews the FTT decision in the case of Spring Capital

This is not a drill! – Alcohol wholesalers (IStockphoto/Baloncici)
Alcohol wholesalers
1 September 2015

Alan Powell explains the wide-ranging impact of new HMRC controls for alcohol wholesalers and retailers

Spirit of law – Parliamentary intent
Parliamentary intent
1 September 2015

Bill Dodwell considers the government’s proposals that large businesses should publish their tax strategy

Transforming service – HMRC customer service ( IStockphoto/Warchi)
HMRC Customer Service
1 September 2015

Elaine Benn , tasked with delivering a range of changes at HMRC over the next year, tells Tax Adviser where the department is now and where it’s heading

Investment clubs – Collective gain
Investment clubs
1 August 2015

Julie Butler explains the taxation considerations for investment clubs and other collective management schemes

VAT on staff benefits – Uniformed VAT
VAT on staff benefits
1 August 2015

VAT on staff benefits – Uniformed VAT

Company reconstructions – Raiders of the loss relief
Company reconstructions
1 August 2015

Keith Gordon considers the First-tier Tribunal’s decision in Leekes