Taxes on knowledge
Hidden at the back of the summer Budget is a brief announcement of a consultation on cutting business rates for local ne...
General Features
General Features
Social incentive
It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA...
Cutting-edge tax
Last December the CIOT’s outgoing President, Anne Fairpo, called for more attention to be paid to the academic study of ...
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Fundamental principles
Six years ago, a colleague took some time out from her job as a tax adviser. She told a friend that she was going to wri...
Together clear
Tax-transparent funds offer excellent possibilities for cross-border investing and the UK’s authorised contractual schem...
More change
Pensions tax is undergoing a generational transformation after recent radical Budgets.
Spirit of the law
One of the interesting phrases used in the recent consultation, Improving Large Business Compliance, is ‘the spirit of t...
Transforming Service
HMRC’s overall aim is simple: to make it easier for customers to pay the right amount of tax at the right time....
Love it or hate it
We are now several months past what must have rung alarm bells within HMRC, namely, the pre-election promise by Ed Milib...
Not-for-profit, not for tax?
One challenge for the tax adviser working in the not-for-profit (NFP) sector is the assumption that because an organisat...