Trading overseas
When businesses buy and sell overseas, the nature of the transactions will determine the reporting and record keeping re...
Features
Features
The motor car challenge!
The issue of whether input tax can be claimed on new cars bought by a business has kept the courts busy for many years....
Return of the naïve
The facts of the case In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, ...
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Same but different
Conservative Party Everything said at this year’s Conservative Conference has to be seen through the prism of the vot...
Independent direction
Much has changed in the world of professional practice since ATT appointed me as a director of the TDB in the summer of ...
The end (of the tax year) is nigh
The tax year ends US election in November? Had you heard? Thinking about tax for the American in the UK, does the elect...
Adjusting the masterplan
One of the great desires of the European Commission is to take control over corporate taxes across the European Union....
Swift movement
BEPS: six considerations for SMEs Global tax reform isn’t just impacting large multinational companies....
Some assembly required
Is there something I should know? The calculation of the ten year anniversary Principal Charge is something of a bête n...
The devil is in the detail
The House of Commons briefing paper Tax after the EU referendum carried the statement ‘… the relative importance of VAT ...