The complex structure of VAT: too complicated to reform?
The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamental...
Management of taxes
Management of taxes
Negligible value claims: identifying the opportunities for capital gains tax savings
Claims under the Basic Payment Scheme 2023 in England needed to be in place by midnight on 15 May.
Our changed approach to EU law: the impact on VAT
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.
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The Retained EU Law (Revocation and Reform) Act 2023: a significant diminishment
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny
Alternative dispute resolution: a change for the better?
What is immediately obvious from the tax dispute resolution statistics recently published both by HMRC’s Annual Report a...
Customs duties and transfer pricing: can we bring these more in line?
Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and c...
Tax avoidance schemes: the risk of being knowingly wrong
The recent Court of Appeal decision in Bhaur and others v Equity First Trustees (Nevis) Limited and others [2023] EWCA C...
HMRC's Guidelines for Compliance: practical assistance
The Guidelines for Compliance (see bit.ly/3o2M9hu) are intended to be a valuable resource for taxpayers and the...
LITRG: Is guidance reform high on HMRC’s agenda?
HMRC’s public-facing guidance moved to gov.uk in 2014, as the Government Digital Service took charge of the government’...