Features

The tax mountain

As an entry in the record books Britain’s tax code is not, perhaps, the outstanding achievement we might want to claim....

Nowhere to hide?

Discovery assessments – under s 29 of the Taxes Management Act 1970 (TMA 1970) – are a perennial concern for tax adviser...

Published differences

The continual growth of internet shopping was evidenced in the US on 30 November 2015, known as Cyber Monday, when onlin...

Relaxed workers

For many years UK employers have been using HMRC’s Appendix 4 agreement on short term business visitors (STBV)....