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....
Features
Features
Nowhere to hide?
Discovery assessments – under s 29 of the Taxes Management Act 1970 (TMA 1970) – are a perennial concern for tax adviser...
Virtual compliance
One of the current hot topics is the taxation of digital services.
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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)....
Around the world in 13 reports
In November 2015 the G20 ratified, approved and adopted recommendations made in 13 reports produced by the OECD to count...
Handbag secrets
I can picture the scene – it is November and there is a pile of tax returns on my desk.
VAT's your purpose?
Generally, fully taxable businesses are entitled to recover their input VAT.
Employment tax changes
The employment tax rules are changing significantly from 6 April 2016.