President's page, December 2019
December is traditionally a month for looking back over the year and reflecting on what has been achieved.
December is traditionally a month for looking back over the year and reflecting on what has been achieved.
Tax technology is increasingly seen as the answer for how tax departments can do more with less.
Having joined the CIOT just a month earlier, and having largely been a VAT specialist throughout my tax career, I had paid little attention at the Budget of March 2015 when George Osborne proclaime
Many countries are concerned that the profits-based international tax system is ill-suited for the digital world, where tech giants such as Google, Facebook and Amazon generate significant val
It is coming around to that time of the year when the tax world slows down a pace in preparation for the December break and New Year festivities.
The Annual Tax on Enveloped Dwellings is an annual tax payable mainly by companies that own UK residential property valued at more than £500,000.
It is inevitable that there will be occasions when HMRC will want to look at a taxpayer’s records or those held by a third party.
Warranties and indemnities are a fundamental part of the suite of protections that purchasers require in a private company acquisition.
On 10 January 2019, HMRC launched its Profit Diversion Compliance Facility (PDCF).
Tax has become such a fluid and uncertain area that you never know what is going to happen in that intervening period.