Tax voice

Definition-dwelling-property-taxes
Property Tax Voice
20 February 2018

John Kingsley looks at a practical problem arising from the continued failure to define technical terms to adequately meet policy objectives

public-sector-payroll-rules-private-sector
Business Tax Voice
7 February 2018

With almost a year’s experience, Paul Mason of Abbey Tax assesses the impact of the public sector changes and suggests what we should be asking the Government to consider.

Property-taxes-SDLT-CGT-LBTT-LTT
Property Tax Voice
31 January 2018

Brian Slater , Chair of the Property taxes sub-committee, provides a round-up of Property Tax developments in 2017

judicial-review-effective-remedy
Indirect Tax Voice
25 January 2018

Following on from his critical analysis of the Judgment in National Roads Authority v Revenue Commissioners [ C‑344/15 ] and noting that ‘a key point arising therefrom is that if there is no presumption of a significant distortion of competition where a public body undertakes activities that are also undertaken by the private sector’, Ian Harris deals with the question as to what effective remedy does an aggrieved private provider have?

National-Roads-Authority-case
Indirect Tax Voice
17 January 2018

In the first of a two part article, Ian Harris provides a critical analysis of the National Roads Authority case

India-Goods-Service-tax-GST-law
ADIT Voice
4 January 2018

Ram Iyer outlines the good and simple tax: India’s New GST Law

Research and Development – addressing some of the uncertainty
Tax Voice
20 December 2017

From an R&D tax relief perspective the headline news from the recent Budget was the increase in the rate of R&D Expenditure Credit (RDEC) from 11% to 12%. The increased rate will apply to expenditure incurred on or after 1 January 2018. The proposed amendment to CTA 2009, s104M to effect this change is included in the Finance Bill, published on the 1st December, at Clause 19.

Brexit-tax
ADIT Voice
14 December 2017

“Taking back control” was, arguably, the simple and winning message of the June 2016 EU referendum. However, some 18 months from the leave vote, and 15 months until the UK leaves the EU, legislators and businesses alike are mired in the detailed implications – still unsure what the future, post Brexit will look like. As tax law practitioners, we will also be impacted by the changes that are unfolding in front of us, and very much need to stay alert to the unravelling ramifications, which are anything but simple.

2017 CIOT Indirect Taxes Conference
Indirect Taxes Voice
29 November 2017

This year’s Indirect Tax Conference was held at the Hilton Park Lane on 3rd October 2017.

Requirement-to-correct-offshore-accounts
MOT Voice
22 November 2017

John Cassidy highlights the importance of the recently enacted provisions