Flexible friend
Historically, mere mention of pensions left the listener glazed over, searching for anything else to talk about....
Features
Features
Emotional distress
On 19 March the chancellor announced a review of deeds of variation in his crackdown on tax avoidance....
The interest ratio
One action from the G20/OECD Base Erosion and Profit Shifting project – Interest Restrictions (action 4) – potentially a...
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Substantive appeal
Trade is defined by ICTA 1988 s 832 in broad and circular terms as including ‘every trade, manufacture, adventure or con...
Clear thinking
The financial crisis which exploded in 2008 and the subsequent impact on the global economy, particularly the cost of ba...
Simpler Status
Readers will recall that the Office of Tax Simplification (OTS) was set up by the coalition government....
Deal or no deal
It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without ...
Adapting to new realities
This article discusses the latest trends and developments in indirect tax around the world and what business leaders sho...
Say it with shares
In 2014, the ATT sponsored the Tax Writer of the Year category at the LexisNexis Taxation awards which was won by Pete...
Interesting inequalities
The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is a taxable ...