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UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 afterwards.
Challenges for charities: some common questions
Our charity is not registered for VAT but the total income is close to the annual £85,000 threshold. Do charities get special treatment with this threshold?
The Scottish Tax Clinic: assisting low-income individuals
The Scottish Tax Clinic is an experiential learning environment (learning through experience), exposing our students to how tax works in the real world.
The long-term options for the taxation of vehicles
One of the hot topics in taxation is what we should do to replace fuel duty.
US citizens living in the UK: the problems, pitfalls and planning opportunities
The ratification of the 16th Amendment to the United States constitution in 1913 imposed the first permanent income tax, and uniquely maintained a citizenship basis of taxation, meaning that US cit
The treatment of vouchers: when does VAT become payable?
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax authorities.
HMRC's Guidelines for Compliance: practical assistance
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and their advisers.
LITRG: Is guidance reform high on HMRC’s agenda?
HMRC’s public-facing guidance moved to gov.uk in 2014, as the Government Digital Service took charge of the government’s public facing digital content.
Combining employee ownership trusts with share schemes: a complicated compound
More and more is being written about employee ownership trusts and the tax incentives available when establishing them (see ‘Employee ownership trusts’, Tax Adviser, April 2023), not to me