Second opinion
HMRC are engaging with the CIOT on the effectiveness of the internal review process and how it might be improved....
General Features
General Features
The Tax Factor
With the general election campaign under way, Tax Adviser reports on the parties’ tax plans.
Self-control
During my presidency of the CIOT I tried to ban the ‘r’ word, regulation.
Most popular reads
Latest briefings
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...
Howzat for complicated?
Despite the involvement of many tax professionals with local sports clubs, both voluntarily and as fee earners, the ques...
Why the tax charities?
Every month more than 1,000 people with tax problems ring the helplines of tax charities TaxAid and Tax Help for Older P...
It's good to talk
It is easy to think that HMRC are only interested in digital methods of communication these days.
Finance Bill 2013: how it responded to consultation
In last month’s Tax Adviser, we summarised the responses that CIOT, ATT and LITRG had made on the draft...
Equal treatment and selective enforcement
A Bingham principle states that the laws of the land should apply equally to all, save to the extent that objective diff...
A new opportunity
Although HMRC has published details of the terms of the Liechtenstein Disclosure Facility (LDF), the same cannot be said...