International tax update: global complexities
Work continues on taking forward Pillar 2 – the 15% minimum corporate tax agreed by over 135jurisdictions as part of the...
Features
Features
Fixed establishments: is the definition 'fixed' yet?
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
PGMOL v HMRC: the long-awaited decision on employment status
Exactly three years ago, in the November 2021 issue of Tax Adviser, I wrote about the Court of Appeal’s decision in the ...
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Tax evasion in retail: National Audit Office report
The National Audit Office (NAO) published its comprehensive report titled ‘Tackling tax evasion in high street and onlin...
Digital services tax: navigating a new landscape
Since 2016, we have seen digital services taxes introduced around the world as a new instrument to tax digital activitie...
Making Tax Digital for Income Tax: How to get your practice ready
Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) is now less than 550 days away, becoming compulsory for the...
Private school fees: The implications of new legislation for VAT
What changes are taking place on 1 January 2025?Fees charged by private schools to their pupils are currently exempt fro...
The Wardle case: the commencement of a business or trade
Identifying the commencement of a business or trade depends on the particular facts and circumstances and has a number o...
The Centrica case: are management expenses tax-deductible?
A 2022 decision of the Court of Appeal put companies with investment business, including ultimate and intermediate holdi...
Employer provided nursery care: material financial responsibility
In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrang...