VAT in the digital age: the platform economy for services
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Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.
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Tax policy options: achieving net zero commitments
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The UK was the first major economy to enshrine its 2050 net zero commitment into law.
Government must ensure that HMRC has the resources to tackle fraud and error within R&D tax relief
Each year, the House of Lords Economic Affairs Committee appoints the Finance Bill Sub-Committee to consider aspects of the draft Finance Bill from the point of view of technical issues of tax admi
Implied trusts and beneficial ownership: who is the real owner?
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‘Taxation of income is based on beneficial ownership, not legal ownership.
VAT errors and adjustments: some practical examples
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HMRC has recently introduced a new online form to correct errors made by a business on past VAT returns.
Tax morale: trust and belief in the tax system
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Tax used to be an advisory discipline. Now, it is an area of focus for many boards and among a wide range of other stakeholders.
High income child benefit charge: a number of problems...
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The high income child benefit charge has always been a controversial measure, ever since its introduction by the Finance Act 2012.
Employees with disabilities: providing support
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This article is largely based on an unfinished work by the late Robin Williamson.