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...
Features
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Interesting inequalities
The legislation for employment-related loans is contained in ITEPA 2003 Pt 3 Ch 7, and determines when one is a taxable ...
Caught in a diversion
The autumn statement announced a new diverted profits tax (DPT) applying at a rate of 25% from 1 April 2015....
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Earlier warnings
Finance Bill 2015 includes a bundle of measures around the disclosure of tax avoidance schemes (DOTAS) rules for direct ...
Policing the boundary
For individuals, the distinction between corporate bonds that are qualifying corporate bonds (QCBs) and those that are n...
A foot in both camps
In her inaugural speech in May 2014, CIOT President Anne Fairpo challenged the UK tax community to find more effective w...
Rate-setting power
Northern Ireland’s politicians have been told that they will be given control of corporation tax rate setting powers bef...
Loss relief limits
Seasoned observers of the European Court of Justice in Luxembourg point out that there was a high-water mark in deciding...
Land in hand
The UK has a pressing need for housing to cope with current and future demand.
Joost Busters
The largely well-meaning public debate on tax avoidance makes frequent reference to the intention of parliament and whet...