Features

The winds of change

The OECD’s Forum for Harmful Tax Practices (FHTP) published its action 5 final report on 5 October 2015, as one of the 1...

Worth next to nothing

Negligible value claims can be useful in reducing an individual’s tax liability if they own assets that have become wort...

Errors and emissions

The company car rules determine the annual value of the benefit to be calculated as being the manufacturer’s vehicle lis...

Global governance

HMRC has increased their focus on non-resident directors through ‘Know Your Customer’ meetings and other forms of employ...

Quantum of risk

Any firm renewing its professional indemnity insurance will know that the cost of tax advice cover has increased. The re...

Location, location

For UK VAT purposes, the starting point is the ‘basic rule’ for determining the place of supply of services....