What does Simplification mean?
The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it mi...
Management of taxes
Management of taxes
Fair exchange?
HMRC have extensive information powers. These are contained primarily within Finance Act 2008, Schedule 36....
Where are we now?
The risk of a no deal Brexit remains high at the time of writing this article (7 March 2019), even if there is some dela...
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Devolving taxes: learning from the Scottish experience
Introduction The Scottish Taxes Policy Forum (STPF) has been formed in order to collaborate on technical analysis of Sc...
Year end planning
Income tax Individuals with total income in excess of £150,000 pay the additional rate of income tax, currently 45% (46...
Better Budgets
On 12 February, Her Majesty the Queen gave Royal Assent to Finance Act 2019.
Keeping it arm’s length
Profit Fragmentation: transfer pricing for SMEs? New legislation to tackle profit fragmentation was first proposed at A...
Crimes or civil misdemeanours?
Background I am not sure that I have ever covered a case on Aggregates Levy before.
Competitive advantage
The Government makes much of the UK having the most competitive tax system in the G20, but how does that really stack up...
Global actions
In its 2015 Final Report: Addressing the Tax Challenges of the Digital Economy (Action 1), the OECD identified three bro...