Making it public
There’s little doubt that public country-by-country reporting is an emotive topic for tax campaigners....
Features
Features
Learning the instrument
The G20/OECD’s Base Erosion and Profit Shifting (‘BEPS’) project recognised at the outset that changes would be required...
Pick and mix
It’s self-evident that work practices in the UK and other developed economies are changing.
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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...
Directors' meetings
De Beers: the case law test De Beers Consolidated Mines Ltd v Howe (Surveyor of Taxes) 5 TC 198 is often quoted as auth...
The right path
Making gifts is a simple way to reduce a taxable estate and mitigate an otherwise inevitable inheritance tax bill....
Rough seas ahead
Will Brexit impact on the co-operation between HMRC and European tax authorities in cross-border disputes? A notable f...
Focusing the picture
As all will be aware, VAT was introduced into the UK more than 40 years ago in 1973 and it is often referred to as being...
Basic Instinct
A few years ago, the CIOT/ATT London Branch annual dinner had as its guest speaker Lord Justice Carnwath (now Lord Carnw...
A perspective on the draft Finance Bill 2017
Having reviewed the Financed Bill clauses after they were published in December, here is my personal view of the more im...