Features

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Historical taxes
1 July 2018

On the centenary of women’s suffrage, Helen Thornley considers the links between tax and voting rights for women

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International tax
1 July 2018

Melissa Geiger looks at the upcoming developments which will spark change on the international tax landscape

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US Tax
1 July 2018

Paul Lloyds provides an overview of the 2017 reforms to US estate and gift tax and the scope of the US transfer tax regime

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Employment status
1 July 2018

Bill Dodwell considers the recent decision in Pimlico Plumbers

IR35
IR35
1 July 2018

Michael Steed reviews the state of play in respect of the uncertain application of this piece of legislation with a parachutist’s view of where we are now

EMI-scheme-implications
Enterprise managenet incentive schemes
1 July 2018

William Franklin considers the recent interruption of the EMI scheme and its implications

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Life insurance bonds
1 July 2018

Kate Willis examines the case of Thakoral Tailor v HMRC and its impact

haworth-v-HMRC
Follower Notices

Jon Claypole and Jonathan Levy consider the recent decision in Haworth v HMRC

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HMRC Guidance
1 July 2018

Robin Williamson considers the challenges involved in relying on HMRC guidance

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DOTAS
1 July 2018

Keith Gordon considers the decision in a recent judicial review of a Partner Payment Notice where the partnership had claimed a Business Premises Renovation Allowance