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In 2005, the current Chancellor of the Exchequer said: ‘A taxpayer is entitled to know with certainty… what he may or may not do in planning his affairs… [and] is entitled to be protected from retr

The introduction of the VAT domestic reverse charge (‘reverse charge’) for organisations working in the construction industry has brought tax back into the spotlight within the sector.

The First-tier Tribunal (Tax Chamber) is a most valuable resource which provides a forum for litigating most disputes between HMRC and taxpayers.

The 2011 Aaronson Report expressed the hope that the introduction of a GAAR (General Anti-Abuse Rule) would simplify tax avoidance legislation (Graham Aaronson, ‘

The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissioned last summer by the Chancellor.

Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article Over Baked in the May 2017 issue of Tax Ad

Background to the regime

The UK Patent Box became effective from 1 April 2013 with legislation governing the regime contained within CTA 2010 ss 357A-357GE Part 8A.

The very first project from the brand new Office of Tax Simplification looked at tax reliefs.

This might seem an odd time to be talking about tax reform.

Tax advisers are facing a wide range of new rules intended to address tax non-compliance by tackling the activities of advisers who HMRC believe are assisting their clients to evade tax.