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The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain of supplies is required to hand over the tax in relation to the extent to whi

On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), the Financial Secretary to the Treasury, Mel Stride, announced a relaxation in

HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount of tax remains uncollected.

Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and is expected to get Royal Assent before the Autumn Budget in November 2017, wil

Background to the call for evidence

In its review of the corporation tax computation (the final report for which was published i

In the interests of simplification, there should be some grateful acknowledgement of the fact that many of the concepts well known from the income tax legislation are replicated in the tax credits

There has been considerable discussion in the professional press and the media more generally about the new penalties and criminal sanctions which have been introduced to deal with those who ‘facil

Subject to the provisions in the Finance Bill passing through Parliament and receiving Royal Assent, the new Corporate Interest Restriction rules will be effective from 1 April 2017.

In the May 2016 issue of Tax Adviser, I wrote about the Court of Appeal’s criticism of HMRC’s handling of an appeal being taken by members of the BPP group of companies.

What do a rare mineral specimen, a portrait of Frederick Howard the 5th Earl of Carlisle by Sir Joshua Reynolds, and a collection of lyrics and letters by John Lennon all have in common?