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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

Is there something I should know?

The calculation of the ten year anniversary Principal Charge is something of a bête noire for many of us who deal with such charges only a few times each

BEPS: six considerations for SMEs

Global tax reform isn’t just impacting large multinational companies.

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

What is domicile?

Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system.

It is well known that termination payments made to employees can often escape tax, subject to a cap on the exemption of £30,000.

HMRC’s specialist Shares and Assets Valuation (SAV) Department in Nottingham (previously known as Shares Valuation Division (SVD)) receives consistently high ratings in surveys of its users.

As part of the recommendations made by the Office of Tax Simplification, from April 2016, the P11D reporting dispensation will no longer be required.