Building a defence
The new corporate criminal offences for failure to prevent facilitation of tax evasion, expected to come into force from...
Management of taxes
Management of taxes
The evolution of LITRG
Throughout its 19 years as a committee of the Chartered Institute of Taxation (CIOT), the Low Incomes Tax Reform Group (...
A widening divide
Scotland The devolution of taxation powers to the Scottish Parliament has been an ongoing process, one that can be trac...
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Latest briefings
For whom the bell tolls
In my article ‘Whose claim is it anyway?’ in the January 2015 issue of Tax Adviser, I wrote about the taxpayers’ success...
Time to devolve
From 6 April 2017, the historic step of setting different income tax rates and thresholds across the UK takes effect....
Share and share alike
In the March 2017 issue of Tax Adviser, we explored some of the tax and employment law issues in the rapidly expanding ‘...
On or off the record?
Under FA 2008 Sch 36, an HMRC officer may, by notice in writing (‘an information notice’), require the taxpayer, or a th...
Following the leader
On 13 April 2016 the Court of Appeal’s decision that Eclipse Film Partners No.
The Crown and the Cushion affair
Imagine a client coming in with this great tax-saving idea.
The evidence
Using evidence to inform policy is a key mantra of modern government, not least when it comes to developing tax policy....