Patent nexuses
Intellectual property tax regimes (including the UK’s patent box) are changing.
Features
Features
Traps for the unwary
On 1 September 2013, the concept of ‘employee shareholder’ was introduced into UK employment law, together with an assoc...
Born in the USA
With the recent increase in international enforcement activities undertaken by the US Internal Revenue Service (IRS) and...
Most popular reads
Latest briefings
Is there a Doctor in the house?
There is a certain degree of mystery surrounding doctoral degrees and the purpose they serve. Have you ever thought of d...
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski...
Two steps forward, three steps back?
In ‘A move in the right direction?’ from February’s Tax Adviser, we discussed some of the changes to the income tax and ...
Caught Ashby, bowled Gordon
This is the report of a case that did not reach the First-tier Tribunal (FTT).
Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.
Land in hand
The UK has a pressing need for housing to cope with current and future demand.
An incoherent outcome
The Upper Tribunal decision in Project Blue Limited v the Commissioners for HMRC [2014] UKUT 0564 (TCC) is a must-read d...