Features

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

Conference report
1 June 2015

Maric Glaser highlights some of the main points from the recent annual CIOT European VAT conference

Land development
1 June 2015

Julie Butler explains why tax planning for development land should be reviewed urgently

Inside track
1 June 2015

Bill Dodwell examines the recent Next Brand Ltd ‘rate-booster’ case

BACK TO BASICS: EU cross border sales
1 June 2015

Iona Brooks covers the key rules regarding the business to business sale of goods in the EU and common issues that businesses may face

Employee shareholder
1 June 2015

Sue Wilson and Rob Goodley say caution is needed when undertaking company reorganisations where employee shareholders are present

Life assurance policies
1 June 2015

Keith Gordon discusses a case where the income tax charge is completely disproportionate to a taxpayer’s income