Search

Online registration, self-certification and digital reporting of employee share plans was introduced by HMRC on 6 April 2014, with the introduction of the Employment Related Securities (ERS) Online

HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and public opinion hardens against aggressive TAAs.

What is domicile?

Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system.

Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had the most immediate and widespread impact in effecting change has been the int

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’.

One of the fundamental building blocks of the European Treaties is the concept of state aid.

As tax practitioners, we constantly bemoan the increasing complexity of our tax code, while successive Finance Acts cover more and more paper.

In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as set out in Finance Act 2009, Schedule 55 in the lig

The VAT system only works properly if input tax claimed by one business has been declared as output tax by another.

In his article on the tax implications of  Brexit, Bill Dodwell (Tax Adviser, August 2016) dealt with the high level issues that will need to be dealt with e.g., the interpretation of law that