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In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

In the May 2016 edition of Tax Adviser, we explored some of the difficulties with the travel and subsistence rul

The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip Hammond’s final announcement – that he’s just delivered his last Autumn State

The facts of the case

In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, with a view to renting it out.

This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which have been entered into between 101 countries: 54 are exchanging by 2017 and

HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose undeclared UK taxes in relation to offshore assets.

One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is the opportunity for some penalties to be suspended.

The tax year ends

US election in November? Had you heard? Thinking about tax for the American in the UK, does the election matter? Perhaps. Is it the only thing on the agenda?

Online registration, self-certification and digital reporting of employee share plans was introduced by HMRC on 6 April 2014, with the introduction of the Employment Related Securities (ERS) Online

In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as set out in Finance Act 2009, Schedule 55 in the lig