Thus far but no further
When Apple launched the iPhone 7 in September, the BBC’s Rory Cellan-Jones made an ironic comment about tapping ‘a huge ...
Features
Features
Global transparency
Of all the measures to emerge from the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Project, the one that has had ...
Uncertain future
What is domicile? Domicile is a concept of ‘belonging’ used in tax law, but also elsewhere in the English legal system....
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A harsher environment
HMRC and the Treasury continue to take action against tax avoidance arrangements (TAAs) as political and public opinion ...
Hurdles encountered
Online registration, self-certification and digital reporting of employee share plans was introduced by HMRC on 6 April ...
Outdoor celebrations
Some might ask ‘what is glamping?’ It might come as a surprise to learn that the answer is the quite unusual mix of glam...
Steady as she goes
In his article on the tax implications of Brexit, Bill Dodwell (Tax Adviser, August 2016) dealt with the high level iss...
Debt due to the crown
The VAT system only works properly if input tax claimed by one business has been declared as output tax by another....
Jigsaw puzzle
In my article ‘La Peine Quotidienne’, Tax Adviser, February 2015, I discussed the penalty rules for late tax returns, as...
Transfer Pricing perspective
In twenty years of working in transfer pricing I cannot remember a time when the subject commanded as high a profile as ...