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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 peak SA return season is upon us and a regular matter raised by members this year has been HMRC’s mixed advice regarding the correct way to resolve the issue of HMRC revising SA tax returns for

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.

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.

The CIOT responded to the consultation document, Reforms to Corporation Tax Loss Relief.

Widening the scope of the SSE – ideally to a comprehensive exemption – would increase the UK’s competiveness and could also benefit the relief’s simplicity and coherence.

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.

Clause 35 of Finance Bill 2016 introduces a targeted anti-avoidance rule (TAAR) for specified distributions made on a winding-up.