A mostly modest affair
As we move towards the nirvana of a single annual fiscal event, the Spring Budget seemed like it should be a modest affa...
Personal tax
Personal tax
Clear waters
The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is of...
Pick and mix
It’s self-evident that work practices in the UK and other developed economies are changing.
Most popular reads
Latest briefings
Making a sacrifice
The Government for some time has been concerned about the way in which the provision of benefits has evolved over the ye...
Autumn Statement focus on personal tax
Last November’s Autumn Statement contained few surprises regarding personal taxes. The biggest changes related to salary...
A wide view
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...
Inaccessible terrain
A new report ‘Digital services for taxpayers – effectiveness and engagement’, published by
The Karate Kid
Facts of the case The business, Karate World, provides instruction in martial arts.
Clarifying the picture
In the May 2016 edition of Tax Adviser, we explored some of th
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...