Clear views
Successive UK governments have been clear about their goal of increasing and encouraging tax transparency and this trend...
Features
Features
Putting the plan in place
With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda...
Taxing holidays
The Tour Operators’ Margin Scheme (TOMS) which is used by tour operators to calculate how much VAT they owe, is an EU sc...
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The twist
In previous articles (for example, ‘The Rise and Fall of Christine Perrin’ in August 2014 and ‘La Peine Quotidienne’ in ...
Electric cars and employment taxes
Recent years have seen a remarkable increase in the popularity of electric cars.
The Welsh Revenue Authority (WRA) – the countdown to devolved taxes
On the 1 April 2018, Land Transaction Tax (LTT) and Landfill Disposal Tax (LDT) in Wales will replace SDLT and Landfill ...
Good Tax: Status Issues
The title is intended to signpost the need for a deep dive review of the differing tax and national insurance (NI) treat...
Good Tax – the tax cost
Tax burden is highest amongst employees (and PSCs where IR35 applies), followed by self-employed sole traders, with the ...
Loan Rangers – Who'd be a ref?
he Supreme Court finally settled the Rangers EBT case (RFC (2012) Ltd in liquidation [2016] UKSC 73) in mid-2017, but ce...
IR35 – The fringes of employment
In Issue 2 of Employment Taxes Voice (March 2017), I outlined some