Restricting VAT relating to foreign branches incompatible with EU law
Background UK VAT legislation allows VAT that has been incurred in making taxable supplies in the UK (input tax) to be ...
Background UK VAT legislation allows VAT that has been incurred in making taxable supplies in the UK (input tax) to be ...
The CIOT/ATT anti-money laundering (AML) working party comprises volunteer members and head office staff....
Changes to entrepreneurs’ relief (ER) were announced at Budget 2015 to take effect from the same day, 18 March 2015....
The May 2014 issue of Tax Adviser included a feature titled ‘Over the edge’ which looked at the treatment in HMRC’s Comp...
The Budget speech in March 2015 included the announcement of: ‘Changes to the enterprise investment schemes and venture ...
It was announced at Budget 2015 that, after the consultation ‘Strengthening sanctions for tax avoidance’ which closed on...
Background The government consulted last autumn on automatic enrolment to pensio
The CIOT, ATT and LITRG have each responded to HMRC’s consultation document Tax enquiries: closure rules....
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdom: an endu...
The government announced at the autumn statement that it was introducing a new tax aimed at ‘large multinational enterpr...