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On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listening to Big Ben’s chimes whilst sitting with a senior civil servant and a repres

A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the public interest - the presumed intention being not to burden such public int

From 6 April 2016, business expenses that are deductible by employees will become exempt if reimbursed by employers, subject to conditions.

Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many businesses are continuing to take this course of action.

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

On a due diligence exercise, it is common for the purchaser to request joint ITEPA 2003 s 431 elections from the target for reassurance that employee shareholders have acquired any restricted secur

Given the increasing number of multinational corporations with UK operations, HMRC recognise that employees will move between international offices.

Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government.

The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is a taxable benefit in kind (BIK).

In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and national insurance (NIC) treatment of share gains for internationally mobile