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Traps for the unwary
Where official guidance is wrong, misleading or incomplete, users are at risk in two respects.
Marriage allowance claims by bereaved spouses or civil partners
Clause 6 of the Finance Bill 2017-18, entitled Transfer of tax allowance after death of spouse or civil partner, amends ...
Tax in difficult times
In my article, ‘Curiouser and Curiouser’ in the August 2017 issue of Tax Adviser, I began to investigate some of...
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Curiouser and Curiouser
Practitioners may occasionally be called upon to advise clients on how welfare benefits they receive are treated for tax...
Making Tax Digital: the House of Lords examine the proposals
In February Tina Riches (CIOT), Michael Steed (ATT) and Robin Williamson (LITRG) gave oral evidence to the House of Lord...
Adjudicator points to improvements in HMRC complaints handling
In 2015-16, the Adjudicator completed 914 investigations into complaints about HMRC and substantially or partly upheld 6...
HMRC’s Post-implementation review of RTI
ATT's response What HMRC did well during the introduction of RTI The decision to defer the implementation of in-year f...
The Office of Tax Simplification – a permanent, statutory body
Tax policy – simplification The late Lord Geoffrey Howe once picturesquely compared the task of the Tax Law Rewrite Pro...
VAT medical exemption legislation needs change
Tax Adviser readers will be familiar with the CIOT’s concerns arising from the Rapid Sequence case (see Richard Wild’s a...
Tackling exploitation in the labour market – a BIS consultation
In our response to a consultation about tackling exploitation in the labour market iss