The summer of tax calculations
Of all the bombshells that rained on tax advisers in the chancellor’s summer Budget one has caused the most debate....
Features
Features
A reality check?
Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the de...
This is not a drill!
Excise duty fraud, particularly in beer and wine, is a significant problem for the Exchequer and legitimate businesses....
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Spirit of the law
One of the interesting phrases used in the recent consultation, Improving Large Business Compliance, is ‘the spirit of t...
Transforming Service
HMRC’s overall aim is simple: to make it easier for customers to pay the right amount of tax at the right time....
Collective gain
Collective investment schemes have operated in the UK since the early 1900s.
Uniformed VAT
Imagine this: you are a clothes retailer who gives your staff a quarterly allowance of free clothing....
Raiders of the loss relief
In the early days of my tax career, nearly 25 years ago, there was a legislative provision that I thought a very useful ...
Nurturing growth
While the Enterprise Investment Scheme (EIS) has been with us for 21 years and the Seed Enterprise Investment Scheme (SE...