Features

Historical tax – Permanently temporary
Historical tax
1 August 2015

Helen Thornley reflects on Gladstone’s Budget of 1853

Trusts
1 July 2015

Naomi Wells explains the reasons behind setting up a trust and how to do so

Tax transparency
1 July 2015

Eugene Skrynnyk explains how high net worth individuals can plan effectively in light of increasing global transparency

Beneficial loans
1 July 2015

Matt Parfitt reviews the beneficial loan rules

Global Indirect tax - adapting to new realities
Global Indirect tax
1 July 2015

Claudio Fischer considers four trends that are shaping the global indirect tax landscape

Deeds of Variation
1 July 2015

Carolyn Bagley examines the use of deeds of variation and the case against their abolition

Inside track - The interest ratio
Inside track
1 July 2015

Bill Dodwell considers the future of interest deductibility

Pensions
1 July 2015

John Kelly and Martin Jarvis consider the pension flexibility changes and their impact on SIPPs and SSASs

Employment status - Simpler status
Employment Status
1 July 2015

John Whiting looks at the OTS Employment Status Report and ponders the future

HMRC settlements - Deal or no deal
HMRC settlements
1 July 2015

Keith Gordon discusses a case in which HMRC tried to unwind a VAT agreement previously reached with a taxpayer