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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 use of technology has become a prerequisite for success in almost every sector of business.

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

When Apple launched the iPhone 7 in September, the BBC’s Rory Cellan-Jones made an ironic comment about tapping ‘a huge audience of swimmers who want to play Pokemon Go underwater’.

Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glamour and camping taking place on a farm.

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

Life has become more challenging since April 2014 and the introduction of the complex new fixtures rules (NFRs) governing the availability of capital allowances on the purchase of ‘second-hand’ bui

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.