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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.

Background

The government published proposals for a levy on drinks that contain added sugar. Behind the tax is concern that drinks that are high in sugar content are leading to obesity.

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.

Background

The government has adopted legislation that will change the place of supply of repair services provided to insurers with effect from 1 October 2016 (

Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to be done within the 14 days rather than the current 30 days.

(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of devolved taxes.

What is domicile?

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

On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.

Announced in Budget 2016, this consultation sought views on HMRC’s proposals to amend the definition of a ‘taxable disposal’ of waste at a landfill site, with the aim of clarifying the scope of the