Features

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

In the margins – VAT - second-hand goods
VAT – second-hand goods
1 October 2015

Neil Warren gives important tips on margin schemes and HMRC’s approach when record-keeping is poor

Skyfall – EIS/SEIS
EIS/SEIS
1 October 2015

Keith Gordon reviews the First-tier’s decision in Ames

Last chance HMRC – Judicial Review (IStockphoto/SrdicPhoto)
Judicial review
1 September 2015

Keith Gordon considers the repercussions of the High Court’s decision in NCM 2000 Ltd

Careless tax – Penalties (IStockphoto/kenhurst)
Penalties
1 September 2015

David Whiscombe reflects on careless behaviour in tax avoidance cases