Patrolling the waters
IR35 – an imperfect history IR35 was first introduced in FA2000 as a way of making sure that contractors in one man one...
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Grappling with complexities
Over recent years the taxation of permanent establishments (PEs) has been subject to close domestic and international at...
Riding the tax rollercoaster
When I started working in tax you could count on a major new topic every year – business asset taper relief, entrepreneu...
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Legal fact or legal fiction?
Some context In an article published in the October 2016 issue of Tax Adviser I discussed forthcoming changes to the ru...
Taken to task
Since their launch in 2011, more than 140 HMRC taskforces have been set up to identify and investigate individuals and b...
Stock in trade
UK businesses that trade goods with businesses in other EU Member States presently benefit from certain VAT accounting s...
Gulliver's travails
After HMRC’s onslaught in the first decade of this century on taxpayers who claimed to have been non-UK resident, I alwa...
Money Laundering Regulations 2017
Although the draft Regulations keep the principal requirement that you must perform client due diligence (CDD) before yo...
Changing the game
In the March 2015 budget the then Chancellor George Osborne announced the demise of the ‘complex, costly and time consum...