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

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.

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.

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.

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’.

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