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When asking what supplies will be subject to 5% VAT between 15 July 2020 and 12 January 2021, it is logical to divide the changes into three different categories:

On 20 July, the Office of Tax Simplification (OTS) published an evaluation update on its Corporation tax review and its Accounting depreciation or capital allowances review, combined with

In the June edition, we looked at the principles when dealing with HMRC’s Debt Management and Banking (DMB) Unit and some practical tips for agreeing a Time to Pay Arrangement (TTPA) with

Due to the ongoing coronavirus pandemic, it was decided that the implementation date for the IR35 legislation would be postponed until 6 April 2021.

The OTS celebrates its 10th birthday on 20 July. It was set up by the Coalition government with the express purpose of trying to simplify the UK tax system.

In the November 2019 issue of Tax Adviser, ‘An inspector calls’, I discussed the High Court’s dismissal of a judicial review claim where the claimant taxpayers sought the Court’s supervis

Annette Hutchinson, Head of HR for the ATT and CIOT, shares the views of our employees on how important diversity is within our organisations

The financial implications of the Coronavirus pandemic continue to affect individuals and businesses, many of whom find themselves seeking support in ways they've never had to consider before.

Time passes very quickly. And somewhat surprisingly, it is now ten years since a radical change was made to EU laws regarding the VAT treatment of services supplied to overseas customers.

This article considers how the changes announced at the Spring Budget to the intangible fixed assets (IFA) regime and amendments to research and development (R&D) relief continue to drive the g