Reality bites
In the interests of simplification, there should be some grateful acknowledgement of the fact that many of the concepts ...
Features
Features
Virtual presence
In March 2017, the G20 Finance Ministers asked the OECD secretariat to re-establish the Digital Taskforce set up under t...
The IP evolution
The Organisation for Economic Co-operation and Development (OECD) base erosion and profit shifting (BEPS) project has ch...
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Fighting the good fight
The Office of Tax Simplification (OTS) is the independent adviser to the Chancellor on simplifying the tax system....
Square pegs in round holes
Overview In response to the Final Report on Action 2 of the OECD Base Erosion and Profit Shifting (BEPS) project, the U...
How can I possibly owe any tax?
The tax charities, Tax Help for Older People and TaxAid, are often asked how people on low incomes can have serious tax ...
Purchase of own shares
Let’s say Mrs Pancake and Mr Hazel set up their company, Muffin Limited a number of years ago and Mrs Pancake is now loo...
Tax in difficult times
In my article, ‘Curiouser and Curiouser’ in the August 2017 issue of Tax Adviser, I began to investigate some of...
Pricing a transaction
Transactions for share acquisitions currently tend to be priced based on either a ‘locked box accounts’ approach, or a ‘...
Preserving a nation
What do a rare mineral specimen, a portrait of Frederick Howard the 5th Earl of Carlisle by Sir Joshua Reynolds, and a c...