Risk and reward
For a business, the ability to trade cross border can open up many new markets and opportunities.
Features
Features
Bridge the Gap
The better-off do not have a monopoly of complex tax situations: tax can be just as difficult for people on low incomes....
Capital split
On divorce, the assets must be divided up as the couple agree or, if no agreement is reached, as the Family Court ultima...
Most popular reads
Latest briefings
Goods or services?
In my article ‘Avoiding a trip up’ in February’s Tax Adviser, I highlighted how, when completing a VAT return relating t...
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...
Spring conference
As first-time visitors to the CIOT spring residential conference in Cambridge we weren’t sure what to expect....
Coalition tax
As we reach the end of the coalition government, a review of the tax policy changes over past five years can centre on s...
What a gift!
The ‘employee shareholder’ concept was introduced as the flagship announcement in the chancellor’s speech at the Conserv...
Inhibited thinking?
An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer that would ...
Second opinion
HMRC are engaging with the CIOT on the effectiveness of the internal review process and how it might be improved....