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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

The CIOT has written to the Finance Bill Committee commenting on clause 32 of the Finance Bill which will prevent corporation tax deductions, such as amortisation and impairment debits, for goodwil

The CIOT has written to HMRC for clarification on whether reimbursed expenses form part of ‘staffing costs’ within the meaning of CTA 2009 s 1123(3) and therefore qualify for R&D tax credits.

An article in the May 2014 issue of Tax Adviser explained how the transitional rules would affect the calculation of the maximum annual