A clear picture
Background to the regime The UK Patent Box became effective from 1 April 2013 with legislation governing the regime con...
Management of taxes
Management of taxes
Turbulent seas
Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article...
Lifetime events
The Office of Tax Simplification has just published its latest smaller business review (tinyurl.com/yygkjndd), commissio...
Most popular reads
Latest briefings
Hive downs
One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime....
Hey Praesto!
Background As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it char...
Risky waters
Tax advisers are facing a wide range of new rules intended to address tax non-compliance by tackling the activities of a...
Breaking barriers
This might seem an odd time to be talking about tax reform.
Counting reliefs
The very first project from the brand new Office of Tax Simplification looked at tax reliefs
Pictures at an exhibition gallery
Background At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalitie...
The tip of the iceberg
On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Doc...