Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
Personal tax
Personal tax
Spring conference
As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect....
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
Most popular reads
Latest briefings
Let battle commence
Most commentary on the practicalities of accelerated payment notices (APNs) dates to the period of a ‘phony war’, when t...
A penalty puzzle?
HMRC charge tax-geared penalties for errors in tax returns.
A focus on saving
The final Budget of any parliament is always a political occasion, when chancellors set out some of the issues they wish...
The home front
A combination of globalisation and a relaxation of national borders, particularly in Europe, has prompted greater scruti...
Home advantage
As care home fees rise, it is natural that people want to prevent their assets, usually their home, being used to pay fo...
Bitcoin trading?
The bitcoin is an innovative payment network and a new kind of money.
The four-year hitch
For the past five years, there has been a basic time limit in tax of four years.