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In July’s edition of Tax Adviser Giles Mooney and Tim Good provided guidance on navigating the complex field of personal tax calculations and pointed out

We have been in discussion with HMRC following recent reports from members of substantial penalties being levied for late submission of NRCGT returns.

As part of the global drive towards transparency, a new identification code for legal entities has been introduced.

The CIOT’s overview includes basic information about the corporate criminal offence and some specific material relating to referrals to other firms of advisers and the Code of Practice 9 (COP9) pro

The mis-named ‘personal savings allowance’ (in reality, a 0% rate of tax) can cause confusion for taxpayers.

The Financial Conduct Authority (FCA) are consulting on Advising on Pension Transfers.

On 21 June 2017 the European Commission published its proposal in relation to the introduction of Europe wide mandatory disclosure rules and effective disincentives for tax advisers that design or

The European Court (CJEU) decision in C355/14 Polihim-SS’ EOOD has confirmed a simple but significant principle – that excise duty is a tax on consumption – meaning that the UK’s

Finance Bills

The programme will include three Finance Bills to implement Budget decisions.

In May the OECD published draft implementation guidance for consultation which is intended to assist with the implementation of the principles arising from the work done through Action 8 of the BEP